April 8, 1997




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

Gentlemen:

We have read the  statements  made by St. Mary Land & Exploration  Company (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K,  as part of the  Company's  Form 8-K report for the month of
April 1997. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Coopers & Lybrand L.L.P
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Attachment