EXHIBIT 15.1




May 11, 2001



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 on Forms S-8 (Registration Nos. 33-67332 and 333-51968)
and S-3  (Registration  No. 333-79733) its Form 10-Q for the quarter ended March
31, 2001, which includes our report dated April 28, 2001, 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,


/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP