Exhibit 16

[Logo of PricewaterhouseCoopers]

PricewaterhouseCoopers LLP

125 High Street

Boston MA 02110

Telephone (617) 530 5000

Facsimile (617) 530 5001

March 21, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Chesapeake Utilities Corporation (copy attached), 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 Chesapeake Utilities Corporation dated March 21, 2007. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

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PricewaterhouseCoopers LLP