Exhibit 16
Freed Maxick & Battaglia, PC
Certified Public Accountants
February 8, 2007
Via fax 202-772-9252 & Fedex
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549-7561
Commissioners:
We have read National Fuel Gas Company’s statements included under Item 4.01 of its Form 8-K on February 7, 2007 and we agree with such statements concerning our firm.
Sincerely,
FREED MAXICK & BATTAGLIA CPA’s, PC
/s/ Robert M. Glaser
Robert M. Glaser, CPA
Managing Director
RMG/bc
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