EXHIBIT 16.3
[LETTERHEAD OF BRISCOE, BURKE & GRIGSBY LLP]
CERTIFIED PUBLIC ACCOUNTANTS
October 16, 2006
Securities and Exchange Commission
Mail Stop 11-3
100 F Street, NE
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Items 4.01 of Form 8-Ka of Imperial Petroleum, Inc. dated September 29, 2006.
/s/ BRISCOE, BURKE & GRIGSBY LLP
BRISCOE, BURKE & GRIGSBY LLP
CERTIFIED PUBLIC ACCOUNTANTS
Members American Institute of Certified Public Accountants
4120 East 51st Street Suite 100 Tulsa, Oklahoma 74135-3633 (918) 749-8337