Exhibit 16.1
12 Greenway Plaza, Suite 1202 | ||||||||
Houston, Texas 77046-1289 | ||||||||
Phone | 713-561-6500 | |||||||
Fax | 713-968-7128 | |||||||
Web | www.uhy-us.com |
March 12, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Cabot Oil & Gas Corporation Savings Investment 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 Cabot Oil & Gas Corporation Savings Investment Plan dated March 8, 2007. We are in agreement with the statements concerning our firm contained therein.
Very truly yours,
/s/ UHY Mann Frankfort Stein & Lipp CPAs, LLP