EXHIBIT 1

Mountjoy & Bressler, LLP
2300 Waterfront Plaza
325 W. Main Street
Louisville, Kentucky 40202

March 27, 2008

Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N W
Washington, DC 20549

RE: Bayou City Exploration, Inc.

Commission File Number: 0-27443

Dear Sirs,

We have received a copy of, and are in agreement with, the statements being made by Bayou City Exploration, Inc. in Item 4.01 of its Form 8-K dated March 27, 2008, captioned “Changes in Registrant’s Certifying Accountant”.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,

/s/ Mountjoy & Bressler, LLP