EXHIBIT 15


May 14, 2003

Denbury Resources Inc.:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited consolidated interim
financial information of Denbury Resources Inc. (the "Company") for the three
month periods ended March 31, 2003 and 2002 as indicated in our report dated May
13, 2003; 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 the
Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2003, is
being used in this Registration Statement on Form S-4 of Denbury Resources Inc.

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 Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

Dallas, Texas
May 14, 2003