ERNST & YOUNG



Securities & Exchange Commission
450 Fifth Street, N.W.
WASHINGTON
DC 20549
United States of America

                                                                 31 January 2005




Dear Sirs

We have  read  Item  4.01 of Form  8-K  dated 31  January  2005,  of  California
Petroleum  Transport  Corporation  and  are in  agreement  with  the  statements
contained in the three paragraphs on page two therein. We have no basis to agree
or disagree with other statements of the registrant contained therein.


Yours faithfully


Ernst & Young