Exhibit 15.1
August 8, 2000
Stone Energy Corporation
Post Office Box 52807
Lafayette, LA 70505
Gentlemen:
We are aware that Stone Energy Corporation has incorporated by reference in
its registration statements (File Nos. 33-62362, 33-72236, 33-67332, 33-93486,
333-38425) its Form 10-Q for the quarter ended June 30, 2000, which includes
our report dated July 28, 2000, covering the unaudited interim financial
information contained therein. Pursuant to Regulation C of the Securities Act of
1933 (the Act), this report is not considered a "part" of the registration
statements prepared or certified by our firm or a "report" prepared or certified
by our firm within the meaning of Sections 7 and 11 of the Act.
Very truly yours,
ARTHUR ANDERSEN LLP
