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                                   EXHIBIT 16

                     [PricewaterhouseCoopers LLP Letterhead]


June 3, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Commissioners:

We have read the statements made by Toreador Royalty Corporation (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated May 24, 1999.
We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP