American Natural Energy (ANR) 8-K/A Financial Statements and Exhibits

PricewaterhouseCoopers llP

Two Warren Place

6120 South Yale Avenue, Suite 1850

Tulsa OK 74136

Telephone (918) 524 1200

Facsimile (918) 524 1300

July 18, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by American Natural Energy Corporation (copy attached), 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 American Natural Energy Corporation dated July 16, 2007. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP

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