March 28, 2002


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Dear Sirs:

     Arthur  Andersen has  represented  to us that their audit of our results of
operations  and  financial  condition  for the year ended and as of December 31,
2001 was  subject to its  quality  control  system for the U.S.  accounting  and
auditing  practice  to provide  reasonable  assurance  that the  engagement  was
conducted in compliance with professional standards,  that there was appropriate
continuity of Arthur Andersen  personnel working on the audit and that there was
the availability of national office  consultation.  Availability of personnel at
foreign affiliates of Arthur Andersen is not relevant to our audit.

                                            Very truly yours,

                                            Continental Resources, Inc.

                                            By: /s/ Harold Hamm
                                                     President