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Exhibit 15.1
August 10, 2005
Comstock Resources, Inc.
5300 Town & Country Boulevard
Suite 500
Frisco, Texas 75034
5300 Town & Country Boulevard
Suite 500
Frisco, Texas 75034
Shareholders and Board of Directors
Comstock Resources, Inc.
Comstock Resources, Inc.
We are aware of the incorporation by reference in the Registration Statements (Nos. 33-20981, 33-88962, and 333-112100) of Comstock Resources, Inc. of our report dated August 10, 2005 relating to the unaudited consolidated interim financial statements of Comstock Resources, Inc. that are included in its Form 10-Q for the quarter ended June 30, 2005.
/s/ Ernst & Young LLP
Dallas, Texas