Aurora Oil & Gas Corporation
Traverse City, Michigan

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Aurora Oil & Gas Corporation and subsidiaries for the three month
and six month periods ended June 30, 2006 and 2005, and have issued our report
dated August 7, 2006. As indicated in such report, because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-QSB for the quarter ended June 30, 2006, is
incorporated by reference in Registration Statement No. 333-134119 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Section 7 and 11 of that Act.

                                             RACHLIN COHEN & HOLTZ LLP

Miami, Florida
August 7, 2006