May 12, 1998 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, 1998, which includes our report dated April 30, 1998 covering the unaudited interim financial information contained therein. Pursuant to Regulation C of the Securities Act of 1993 (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