Exhibit 15.1
November 9, 2005
Quicksilver Resources Inc.
777 West Rosedale
Fort Worth, Texas 76104
We have made a review, in accordance with standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of Quicksilver Resources Inc. and subsidiaries for the periods ended September 30, 2005 and 2004, as indicated in our report dated November 8, 2005, because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 30, 2005, is incorporated by reference in Registration Statements Nos. 333-122361, 333-69496, 333-82180, 333-92196 and 333-117447 on Form S-3, and Registration Statement Nos. 333-94387, 333-91526, 333-116180 and 333-113617 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statements prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ Deloitte & Touche LLP
Fort Worth, Texas
