Exhibit 15.1




November 9, 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, 333-51968,
333-64448 and 333-87849) and S-3  (Registration No. 333-79733) its Form 10-Q for
the quarter ended  September 30, 2001,  which  includes our report dated October
30,  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
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ARTHUR ANDERSEN LLP