EXHIBIT 15
                                                       ----------




May 8, 1996



Board of Directors
Atmos Energy Corporation


We are aware of the incorporation by reference in the Registra-
tion Statements (Form S-3 No. 33-58220, Form S-3 No. 33-56915,
Form S-8 No. 33-57687, Form S-8 No. 33-68852, and Form S-8 No.
33-57695) of Atmos Energy Corporation of our report dated May 1,
1996, relating to the unaudited condensed consolidated interim
financial statements of Atmos Energy Corporation which are in-
cluded in its Form 10-Q for the quarter ended March 31, 1996.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report
is not a part of the registration statement prepared or certified
by accountants within the meaning of Section 7 or 11 of the
Securities Act of 1933.





                              ERNST & YOUNG LLP

Dallas, Texas