1 EXHIBIT 16 [ARTHUR ANDERSEN LETTERHEAD] March 21, 1997 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs: We have read Item 4.a. included in the attached Form 8-K dated March 21, 1997, of Tennessee Gas Pipeline Company to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP Copy to: Mr. H. Brent Austin El Paso Natural Gas Company