EXHIBIT 16


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


April 3, 2002

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K/A dated April 3, 2002, of Valero
Energy Corporation to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.

Very truly yours,


/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP