El Paso Corp/DE – ‘8-K’ for 10/25/99 – EX-22.1

On:  Monday, 11/1/99   ·   For:  10/25/99   ·   Accession #:  950129-99-4695   ·   File #:  1-14365

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         El Paso Energy Corporation - Dated 10/25/1999         42    264K 
 2: EX-22.1     Opinion of Kpmg LLP                                    1      7K 
 3: EX-23.1     Consent of Ernst & Young LLP                           1      5K 
 4: EX-23.2     Cosent of Kpmg LLP                                     1      6K 

EX-22.1   —   Opinion of Kpmg LLP

EX-22.1
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                                                                    EXHIBIT 22.1

The Sole Director                                                               
Zilkha Energy Company:                                                          

We have audited the accompanying consolidated balance sheets of Zilkha Energy   
Company as of December 31, 1996 and 1995, and the related consolidated          
statements of operations, stockholders' equity and cash flows for each of the   
years in the three-year period ended December 31, 1996. These consolidated      
financial statements are the responsibility of the Company's management. Our    
responsibility is to express an opinion on these consolidated financial         
statements based on our audits.                                                 

We conducted our audits in accordance with generally accepted auditing          
standards. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether the financial statements are free of         
material misstatement. An audit includes examining, on a test basis, evidence   
supporting the amounts and disclosures in the financial statements. An audit    
also includes assessing the accounting principles used and significant          
estimates made by management, as well as evaluating the overall financial       
statement presentation.                                                         

We believe that our audits provide a reasonable basis for our opinion. In our   
opinion, the consolidated financial statements referred to above present        
fairly, in all material respects, the financial position of Zilkha Energy       
Company as of December 31, 1996 and 1995, and the results of their operations   
and their cash flows for each of the years in the three-year period ended       
December 31, 1996 in conformity with generally accepted accounting principles.  
As discussed in note 1 to the consolidated financial statements, the Company    
has given retroactive effect to the change in accounting for oil and gas        
properties from the full cost method to the successful efforts method.          

                                                          /s/ KPMG LLP

Houston, Texas                                                                  
December 8, 1997                                                                

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		11/1/99		None on these Dates
For Period End:		10/25/99
		12/8/97
		12/31/96
		12/31/95
				List all Filings