Exhibit 23.3

             ACKNOWLEDGMENT LETTER OF INDEPENDENT PUBLIC ACCOUNTANTS

September 15, 2000

Comstock Resources, Inc.

We are aware that Comstock Resources, Inc. has incorporated by reference in this
Registration Statement its Form 10-Q for the quarter ended March 31, 2000, which
includes our report dated May 5, 2000 and its Form 10-Q for the six months ended
June 30, 2000,  which  includes  our report  dated  August 8, 2000  covering the
unaudited  interim  financial   information   contained  therein.   Pursuant  to
Regulation C of the Securities Act of 1933, that report is not considered a part
of the  registration  statement  prepared or  certified  by our firm or a report
prepared or  certified by our firm within the meaning of section 7 and 11 of the
Act.

Very truly yours,

Arthur Andersen LLP

                                       E-6