CNX Resources (CNX) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

May 26, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by the CONSOL Energy Inc. Investment Plan for Salaried Employees (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Registrant’s Form 8-K report dated May 24, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Pittsburgh, Pennsylvania