March 30, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
		
Re:	Wichita River Oil Corporation ("Wichita")
   	Form 12b-25 -- Notification of Late Filing
   	of 1995 Form 10-KSB

Dear Ladies and Gentlemen:

This letter will serve to confirm that we, as Wichita's independent public 
accountants, are unable to complete our audit of, and render our required
report on Wichita's 1995 consolidated financial statements without the 
Company incurring unreasonable effort or expense as discussed in the 
accompanying Form 12b-25, in a manner necessary to allow for the timely 
filing of Wichita's 1995 Form 10-KSB.


ARTHUR ANDERSEN LLP