EXHIBIT 16.2
October 2, 2006
Jeffrey T. Wilson
President
Imperial Petroleum, Inc.
329 Main Street, Suite 801
Evansville, IN 47708
Re: Form 8-K
Dear Sir:
In accordance with your request we have reviewed your proposed Form 8-K filing in regards to the resignation of Briscoe Burke & Grigsby LLP as the auditors for IMPERIAL PETROLEUM INC for the fiscal year ending July 31, 2006 and we agree with the statements made in the Form 8-K filing as they pertain to Briscoe Burke & Grigsby LLP and our prior services rendered as the Company’s auditors.
Sincerely, |
/s/ Briscoe Burke & Grigsby LLP |
Managing Partner |