SANTA FE ENERGY TRUST
8-K, EX-16, 2000-12-15
OIL ROYALTY TRADERS
Previous: SANTA FE ENERGY TRUST, 8-K, 2000-12-15
Next: CORPORATE INCOME FUND MON PYMT SER 323 DEFINED ASSET FDS, 497, 2000-12-15




                                                      Exhibit 16



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by the Santa Fe Energy Trust
(the "Trust") (copy attached), which we understand will be filed
with the Commission, pursuant to Item 4 of Form 8-K, as part of
the Trust's Form 8-K report dated December 11, 2000.  We agree
with the statements concerning our Firm in such Form 8-K.

Very truly yours,


PRICEWATERHOUSECOOPERS LLP


Houston, Texas
December 15, 2000



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission