July 20, 1999



Benz Energy Inc.
1000 Louisiana
Houston, TX  77002

We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited consolidated interim
financial information of Benz Energy Inc. for the periods ended March 31,
1999 and 1998, as indicated in our report dated June 4, 1999 (except for
Notes 8, 17, and 21, as to which the date is July 20, 1999); because we did
not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above is being used in this
Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and
11 of that Act.



MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
Certified Public Accountants