EXHIBIT 15.1




August 6, 2001



Stone Energy Corporation
Post Office Box 52807
Lafayette, LA 70505

Gentlemen:

We are aware that Stone Energy  Corporation has incorporated by reference in its
registration  statements on Forms S-8 (Registration  Nos.  33-67332,  333-51968,
333-64448 and 333-87849) and S-3  (Registration No. 333-79733) its Form 10-Q for
the quarter ended June 30, 2001,  which includes our report dated July 31, 2001,
covering the unaudited interim financial information contained therein. Pursuant
to  Regulation  C of the  Securities  Act of 1933 (the Act),  this report is not
considered a "part" of the registration  statements prepared or certified by our
firm or a "report"  prepared  or  certified  by our firm  within the  meaning of
Sections 7 and 11 of the Act.

Very truly yours,


/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP