Epl Oil & Gas Inactive 10-K2007 FY Annual report

Filed: 3 Mar 08, 12:00am

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New words: acquiree, American, Arklatex, attached, augmented, bridge, calendar, Callon, care, career, Clinic, COBRA, confidentiality, conventional, covenant, creation, DeBrock, departure, Depository, difficult, disadvantage, District, diversified, divest, divestiture, divestment, Dominion, downside, downturn, economy, EEX, electronic, Enserch, ensuing, extinguishment, facilitate, feasibility, fine, forced, Franchise, geologist, GOM, goodwill, gradual, Great, GTS, guilty, hereto, Hospital, illustrated, inactive, incurrence, Issuer, joseph, Justice, KCS, Keith, leary, lesser, loan, Longon, marketplace, McMoRan, misdemeanor, mobilization, motion, noncash, North, NQ, NYSE, obsolete, occasion, OCI, Odeco, page, Petrohawk, played, plea, pled, predominately, probation, proprietor, quickly, refinance, refinanced, refinancing, repaid, repurchase, repurchased, resolution, restart, restructure, satisfy, sharp, small, solicitation, Stephen, strive, summarized, thereto, Transco, Tulane, turn, uncertificated, underperform, underperformed, undertook, unrealized, Vincent, violation, vulnerable, withstand, Xavier

Removed: Alaska, AMI, bear, Cameron, cancelled, ceased, ceiling, CMS, consolidate, contractually, defining, deposit, devise, divisional, EIF, encompassing, engineer, fix, funded, generating, incremental, ineffective, initiative, institutional, Ivan, Kerr, litigation, Matthew, mature, McGee, merge, modify, mutual, nominal, noted, Nuevo, outcome, par, power, pretax, protecting, rank, reclassified, reformulate, relation, remitted, repay, restoration, revaluation, semiannually, shallow, speculative, subjecting, swap, targeted, transmission, ultimately, unregistered, yearly

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EXHIBIT 23.2

CONSENT OF INDEPENDENT PETROLEUM ENGINEERS AND GEOLOGISTS

We hereby consent to the references to our firm and to the use of our reports effective December 31, 2004; December 31, 2005; December 31, 2006; and December 31, 2007, in the Energy Partners, Ltd. Annual Report on Form 10-K for the year ended December 31, 2007, to be filed with the U.S. Securities and Exchange Commission on or about February 27, 2008.


NETHERLAND, SEWELL & ASSOCIATES, INC.

By:		/s/ C.H. (Scott) Rees III, P.E.
		C.H. (Scott) Rees III, P.E. Chairman and Chief Executive Officer

Dallas, Texas

February 26, 2008

Please be advised that the digital document you are viewing is provided by Netherland, Sewell & Associates Inc. (NSAI) as a convenience to our clients. The digital document is intended to be substantively the same as the original signed document maintained by NSAI. The digital document is subject to the parameters, limitations, and conditions stated in the original document. In the event of any differences between the digital documents and the original documents, the original documents shall control and supersede the digital document.