Gas Natural 8-K/A Changes in Registrant.s Certifying Accountant

                                                                    EXHIBIT 16.1


Deloitte                                                Deloitte & Touche LLP
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March 24, 2005



Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read Item 4.01(a) of Energy West, Incorporated's Form 8-K/A (Amendment
No.1) dated March 4, 2005, and have the following comments:

    1.  We agree with the statements made in:
            •  the second sentence of (a)(i)
            •  (a)(ii), (a)(iv), (a)(v), (a)(viii), and (a)(ix)
            •  the second paragraph of (a)(vi)

    2.  We have no basis on which to agree or disagree with the statements
        made in:
            •  The first sentence of (a)(i)
            •  (a)(iii) and (a)(vii)
            •  The first paragraph of (a)(vi)

Yours truly,


/s/ Deloitte & Touche LLP


                                                        Member of
                                                        Deloitte Touche Tohmatsu