EXHIBIT 16.1
SPROUSE & ANDERSON, L.L.P.
Accountants and Consultants
November 5, 2007
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We have read the draft Current Report on Form 8-K for Royale Energy, Inc., explaining the termination of the auditor-client relationship, and stating that during the two most recent fiscal years and through November 5, 2007, there were no unresolved disagreements between Sprouse & Anderson, L.L.P., and that all opinions issued by Sprouse & Anderson L.L.P. during that period were unqualified. We agree with these statements.
Very truly yours, |
/s/ Sprouse & Anderson, L.L.P. |
SPROUSE & ANDERSON, L.L.P. |
515 Congress Avenue, Suite 1212 Austin, Texas 78701 (512) 476-0717 Fax (512) 476-0462
www.sprousecpa.com