EXHIBIT 15.1




May 5, 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 March 31, 2000,  which  includes
our report  dated April 27,  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