SM Energy (SM) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

	Deloitte & Touche LLP
	Suite 3600
	555 Seventeenth St.
	Denver, CO 80202-3942
	USA
	Tel:    + 1 303 292 5400
	Fax:   + 1 303 312 4000
	www.deloitte.com

February 22, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-7561

Dear Sirs/Madams:

We have read Item 4 of SM Energy Company’s Form 8-K/A dated February 22, 2013, and have the following comments:

1.We agree with the statements made in the first through sixth paragraphs.

2.We have no basis on which to agree or disagree with the statements made in the seventh paragraph.

Yours truly,

/s/ Deloitte & Touche LLP

Member of

Deloitte Touche Tohmatsu