EXHIBIT 15.1




November 8, 1999



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  September  30,  1999,  which
includes  our report dated  November 1, 1999,  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