Hannis T. Bourgeois, L.L.P. Certified Public Accountants 2322 Tremont Drive, Suite 200 Baton Rouge, La 70809 Phone: (225) 928-4770 Fax: (225) 926-0945 September 22, 1999 Securities and Exchange Commission 450 5th Street Washington, D.C. 20549 Ladies and Gentlemen: We Have Read Statements and Comments of the Shaw Group Inc. Included Under Item 4 of Its Form 8-K Dated September 22, 1999, and We Agree With Such Statements and Comments. Respectfully Submitted, Hannis T. Bourgeois, L.L.P. /S/ Hannis T. Bourgeois, L.L.P.