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                                                                      Exhibit 15






Board of Directors
Atmos Energy Corporation


We are aware of the incorporation by reference in the Registration Statements
(Form S-3, No. 33-37869; Form S-3 D/A, No. 33-70212; Form S-3, No. 33-58220;
Form S-3, No. 33-56915; Form S-3/A, No. 333-03339; Form S-3/A, No. 333-32475;
Form S-3/A, No. 333-50477; Form S-3/A, No. 333-93705; Form S-3, No. 333-95525;
Form S-4, No. 333-13429; Form S-8, No. 33-68852; Form S-8, No. 33-57687; Form
S-8, No. 33-57695; Form S-8, No. 333-32343; Form S-8, No. 333-46337; Form S-8,
No. 333-73143; and Form S-8, No. 333-73145) of Atmos Energy Corporation and in
the related Prospectuses of our report dated January 23, 2001, relating to the
unaudited condensed consolidated interim financial statements of Atmos Energy
Corporation which are included in its Form 10-Q for the quarter ended
December 31, 2000.





                                                      ERNST & YOUNG LLP


Dallas, Texas
February 8, 2001

