Exhibit 16


COMISKEY & COMPANY
789 Sherman Street, Suite 440
Denver CO 80203
Phone: (303)-830-2255
Fax: (303)-830-0876

September 24, 2004

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
USA 20549

Dear Sir and/or Madam:

We have read the statements  that we understand  VTEX Energy,  Inc. will include
under  Item 4.01 of the Form 8-K it will file  regarding  the  recent  change of
auditors.  We agree with such  statements  made  regarding  our firm. We have no
basis to agree or disagree with the other statements made under Item 4.01.


Yours truly,

/s/ Comiskey & Company

COMISKEY & COMPANY
Professional Corporation

cc:  VTEX Energy, Inc.