Sooner 8-K Changes in Registrant.s Certifying Accountant

Exhibit 99.2

January 12, 2009

Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549

Dear Ladies and Gentlemen:

We have read the disclosure by Syntroleum Corporation set forth in Item 4.01Changes in Registrants Certifying Accountantsof the Company’s Current Report on Form 8-K dated January 12, 2009 (the Current Report) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our predecessor firm, Tullius Taylor Sartain & Sartain LLP.

Sincerely,

HoganTaylor LLP

/s/ Randa R. Vernon

Randa R. Vernon, CPA

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