EXHIBIT 15

Board of Directors
Atmos Energy Corporation

We are aware of the incorporation by reference in the Registration Statements
(Form S-3, No. 33-37869; Form S-3 D/A, No. 33-70212; Form S-3, No. 33-58220;
Form S-3, No. 33-56915; Form S-3/A, No. 333-03339; Form S-3/A, No. 333-32475;
Form S-3/A, No. 333-50477; Form S-3/A, No. 333-93705; Form S-3, No. 333-95525;
Form S-3, No. 333-75576; Form S-4, No. 333-13429; Form S-8, No. 33-68852; Form
S-8, No. 33-57687; Form S-8, No. 33-57695; Form S-8, No. 333-32343; Form S-8,
No. 333-46337; Form S-8, No. 333-73143; Form S-8, No. 333-73145; Form S-8, No.
333-63738; and Form S-8, No. 333-88832) of Atmos Energy Corporation and in the
related Prospectuses of our report dated May 12, 2003, relating to the unaudited
condensed consolidated interim financial statements of Atmos Energy Corporation
which are included in its Form 10-Q for the quarter ended March 31, 2003.

                                                               ERNST & YOUNG LLP


Dallas, Texas
May 15, 2003