1 EXHIBIT 16.1 [REEL & SWAFFORD, PLLC LETTERHEAD] April 5, 1999 US Securities and Exchange Commission 450 Fifth Street NW Washington, DC 20549 RE: United Petroleum Corporation (Commission File Number 0-25006) We have read Form 8K dated March 15, 1999, filed March 26, 1999, of the above referenced registrant related to the change of auditors whereby the client-auditor relationship between registrant and Reel & Swafford, PLLC has ceased. This is to advise you that Reel & Swafford, PLLC has no matters of disagreement with respect to the statements made in the aforementioned Form 8K of the registrant. /s/ REEL & SWAFFORD, PLLC Reel & Swafford, PLLC Certified Public Accountants cc: United Petroleum Corporation Attention: Doug Keene, CFO 2620 Mineral Springs Road, Suite A Knoxville, TN 37917