March 1, 2007
Mr. Greg D. Kerley
Chief Financial Officer
Southwestern Energy Company
2350 North Sam Houston Parkway East, Suite 125
Houston, Texas
Dear Mr. Kerley:
This is to confirm that the client-auditor relationship between Southwestern Energy Company 401(k) Savings Plan (Southwestern Energy Company Commission File Number 1-08246) and PricewaterhouseCoopers LLP has ceased.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
cc:
Office of the Chief Accountant
PCAOB Letter Files
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561