Southwestern Energy (SWN) 8-K/A Changes in Registrant.s Certifying Accountant

March 8, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Southwestern Energy Company 401(k) Savings Plan, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Southwestern Energy Company 401(k) Savings Plandated February 26, 2007.  We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP