                           

                                                                EXHIBIT  15
                                 


          Securities and Exchange Commission
          450 Fifth Street, N.W.
          Washington, D.C. 20549


               Re:  AMBAR, Inc. Registration on Form S-1


               We  are  aware  that  our  report  dated May 3, 1996, on our
          review of the interim financial information  of AMBAR, Inc., (the
          "Company")  as  of March 31, 1996 and for the nine  months  ended
          March  31,  1996  is   included  in  the  Company's  Registration
          Statement.  Pursuant to  Rule  436(c) under the Securities Act of
          1933 (the "Act"), this report should  not be considered a part of
          the Registration Statement prepared or certified by us within the
          meaning of Sections 7 and 11 of the Act.

         

                                        /s/ Arthur Andersn LLP
                                        
                                        ARTHUR ANDERSEN LLP


          New Orleans, Louisiana,
          June 14, 1996
                                 

