EXHIBIT 99.1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
BURNETT PLAZA, SUITE 1900
801 CHERRY STREET, UNIT #18	IN REPLYING
FORT WORTH, TEXAS 76102-6882	PLEASE QUOTE
PHONE: (817) 978-3821     FAX: (817) 978-2700	FW-3028

April 23, 2007

VIA FEDERAL EXPRESS

Mr. Clifford Thau, Esq.
Vinson & Elkins LLP
666 Fifth Avenue, 26^th Floor
New York, NY 10103-0040

      Re: In the Matter of Stone Energy Corporation (FW-3028)

Dear Mr. Thau:

     This investigation has been terminated, and no enforcement action has been recommended to the Commission. We are providing this information under the guidelines in the final paragraph of Securities Act Release No. 5310 (copy attached).

Sincerely,

/s/ David L. Peavler

David L. Peavler
Assistant Regional Director