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                                                                    EXHIBIT 15.1




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

Re:    TransTexas Gas Corporation
       Registration Statement on Form S-3

Ladies and Gentlemen:

       We are aware that our report dated September 15, 1999 on our review of
interim condensed consolidated financial information of TransTexas Gas
Corporation for the three and six months ended July 31, 1999 and 1998 included
in this Form 10-Q for the quarter then ended is incorporated by reference in the
Company's registration statement on Form S-3 (Registration No. 33-91494), as
filed with the Securities and Exchange Commission. Pursuant to Rule 436(c) under
the Securities Act of 1933, this report should not be a part of the registration
statement prepared or certified by us within the meaning of Sections 7 and 11 of
that Act.




PricewaterhouseCoopers LLP



Houston, Texas
September 15, 1999