BROWN ARMSTRONG

PAULDEN MCCOWN STARBUCK & KEETER

4200 Truxton Ave., Suite 300

Bakersfield, California 93309

July 23, 2004

Dr. Oscar Hildebrandt

Audit Committee Chairman

Royale Energy, Inc.

7676 Hazard Center Drive, Suite 1500

San Diego, California 92108

Dear Dr. Hildebrandt:

We have read the draft Amendment No. 1 to Current Report Form 8-K explaining the termination of the auditor-client relationship, that through July 13, 2004 there were no unresolved disagreements between Brown Armstrong and Royale Energy, Inc., and that all opinions issued by Brown Armstrong were unqualified. We agree with these statements.

Very truly yours,

BROWN ARMSTRONG PAULDEN

McCOWN STARBUCK & KEETER

ACCOUNTANCY CORPORATION

/s/ Burton H. Armstrong

By: Burton H. Armstrong