BROWN ARMSTRONG |
PAULDEN MCCOWN STARBUCK & KEETER |
4200 Truxton Ave., Suite 300 |
Bakersfield, California 93309 |
July 23, 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 Amendment No. 1 to Current Report Form 8-K explaining the termination of the auditor-client relationship, that through July 13, 2004 there were no unresolved 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 | |
McCOWN STARBUCK & KEETER | |
ACCOUNTANCY CORPORATION | |
/s/ Burton H. Armstrong | |
By: Burton H. Armstrong | |