Exhibit 16.1



July 11, 2006

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

Gentlemen:

We have  read the  statements  made by Blue  Dolphin  Energy  Company,  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 Blue Dolphin Energy Company
dated July 11, 2006. We are in agreement with the statements concerning our firm
contained therein.

During  the two most  recent  fiscal  years of the  Company  and any  subsequent
interim periods, there were no disagreements between Blue Dolphin Energy Company
and UHY Mann  Frankfort  Stein & Lipp  CPAs,  LLP on any  matter  of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure, which disagreements,  if not resolved to the satisfaction of UHY Mann
Frankfort  Stein & Lipp CPAs, LLP, would have caused it to make reference to the
subject matter of the disagreements in connection with its report.

Very Truly Yours,

/s/ UHY Mann, Frankfort, Stein & Lipp CPAs, LLP

Houston, Texas
July 11, 2006