Exhibit 16


                              KPMG Peat Marwick LLP
                         300 North Marienfeld, Suite 300
                              Midland, Texas 79701




December 19, 1997



Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We are the principal  accountants  for Pioneer  Natural  Resources  Company and,
under the date of January 29, 1997,  we reported on the  consolidated  financial
statements of Pioneer Natural  Resources  Company and subsidiaries as of and for
the years ended December 31, 1996 and 1995. On December 5, 1997, our appointment
as principal accountants was terminated for periods after December 31, 1997, and
after  completion  of our audit on such  fiscal  period.  We have  read  Pioneer
Natural  Resources  Company's  statements  included under Item 4 of its Form 8-K
dated December 5, 1997, and we agree with such statements.

                                               Very truly yours,



                                               KPMG Peat Marwick LLP


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