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EXHIBIT 15
GAINSCO, INC.
Fort Worth, Texas
Ladies and Gentlemen:
Re: Registration Statement Nos. 33-48634 and 33-37070
With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated November 13, 2000 related to
our review of interim financial information.
Pursuant to Rule 436(c) under Securities Act of 1933, such report is not
considered part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.
Very truly yours,
KPMG LLP
Dallas, Texas
November 13, 2000
