EX-16 3 swn06202002ex16.htm LETTER FROM AA Office of the Chief Accountant EXHIBIT 16

(AA LLP Letterhead)

EXHIBIT 16.1

 

June 20, 2002

 

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

 

Dear Sir/Madam:

 

The representations made in this letter are based solely on discussions with and representations from the engagement partner and manager on the audits of the financial statements of this registrant for the two most recent fiscal years. Those individuals are no longer with Arthur Andersen LLP. We have read the Item 4 included in the Form 8-K dated June 20, 2002 of Southwestern Energy Company to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein.

 

Very truly yours,

 

/s/ ARTHUR ANDERSEN LLP

                                                      

Arthur Andersen LLP

cc: Mr. Greg D. Kerley, CFO, Southwestern Energy Company