May 2, 2018
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements of Alta Mesa Resources, Inc. included under Item 4.01 of its Form 8-K dated April 27, 2018, and we agree with the statements contained in paragraphs 3 and 4 and the statement made in the 1st paragraph under Item 4.01, in which we were informed of our dismissal on April 27, 2018.
/s/ WithumSmith+Brown, PC
New York, New York
cc: Ms. Diana J. Walters
Audit Chair
Alta Mesa Resources, Inc.