EXHIBIT 16.1
Briscoe, Burke & Grigsby LLP
CERTIFIED PUBLIC ACCOUNTANTS
September 19, 2006
Mr. Jeff Wilson
Imperial Petroleum, Inc.
329 Main Street, Suite 801
Evansville, IN 47708
Dear Mr. Wilson:
Due to the difficulty and expense in obtaining acceptable liability insurance, we are resigning as auditors of Imperial Petroleum, Inc.
Therefore, this letter confirms that the client-auditor relationship between Imperial Petroleum, Inc. (Commission File Number 0-9923) and Briscoe, Burke &Grigsby LLP has ceased.
Sincerely,
BRISCOE, BURKE & GRIGSBY LLP
/s/ Warren L. Grigsby, CPA | /s/ Michael K. Burke, CPA | |||
| Warren L. Grigsby, CPA | Michael K. Burke, CPA | |||
| Audit Partner | Managing Partner |
| cc: | Office of the Chief Accountant Mail Stop 9-5 100 F Street NE Washington, DC 20549 |
Members American Institute of Certified Public Accountants
4120 East 51st Street Suite 100 Tulsa, Oklahoma 74135-3633 (918) 749-8337