Exhibit 16.1 |
BROWN ARMSTRONG |
PAULDEN MCCOWN STARBUCK & KEETER |
4200 Truxton Ave., Suite 300 |
Bakersfield, California 93309 |
July 16, 2004 |
Dr. Oscar Hildebrandt |
Audit Committee Chairman |
Royale Energy, Inc. |
7676 Hazard Center Drive, Suite 1500 |
San Diego, California 92108 |
Dear Dr. Hildebrandt: |
We have read the draft Form 8-K explaining the termination of the auditor-client relationship, that there were no disagreements between Brown Armstrong and Royale Energy, Inc., and that all opinions issued by Brown Armstrong were unqualified. We agree with these statements. |
Very truly yours, | |
BROWN ARMSTRONG PAULDEN | |
/s/ Burton H. Armstrong | |
By: Burton H. Armstrong |