Exhibit 16.1
 |  |
April 10, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of ATP Oil & Gas Corporation’s Form 8-K dated April 10, 2008, and have the following comments:
| 1. | We agree with the statements made in the second, third and fourth paragraphs. |
| 2. | We have no basis on which to agree or disagree with the statements made in the first paragraph that state “On April 7, 2008, as a result of the competitive bid process, the Audit Committee appointed PricewaterhouseCoopers LLP to serve as ATP’s independent auditors for the fiscal year ending December 31, 2008.” |
Yours truly,
DELOITTE & TOUCHE LLP