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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 December 15, 1999 on our review of
interim condensed consolidated financial information of TransTexas Gas
Corporation for the three and nine months ended October 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
December 15, 1999