EXHIBIT 99.1



                                  May 10, 2002




Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549

Gentlemen:

The consolidated financial statements of Adams Resources & Energy, Inc. and
subsidiaries as of March 31, 2002 and for the three months then ended have been
reviewed by Arthur Andersen LLP ("Andersen") in accordance with Statement on
Auditing Standards No. 71.

Andersen has represented to Adams Resources & Energy, Inc. that the review was
subject to Andersen's quality control system for the United States accounting
and auditing practice to provide reasonable assurance that the engagement was
conducted in compliance with professional standards, that there was appropriate
continuity of Andersen personnel working on the review and availability of
national office consultation. Availability of personnel at foreign affiliates of
Andersen is not relevant to this review.

                                                     Very truly yours,

                                                     /s/ Richard B. Abshire

                                                     Richard B. Abshire
                                                     Chief Financial Officer