Exhibit 16.1

 

GRAPHIC

 

Deloitte & Touche LLP

 

Suite 3600

 

555 Seventeenth St.

 

Denver, CO 80202-3942

 

 

USA

 

 

 

 

 

Tel:    + 1 303 292 5400

 

 

Fax:   + 1 303 312 4000

 

 

www.deloitte.com

 

 

February 22, 2013

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-7561

 

Dear Sirs/Madams:

 

We have read Item 4 of SM Energy Company’s Form 8-K/A dated February 22, 2013, and have the following comments:

 

1.                   We agree with the statements made in the first through sixth paragraphs.

 

2.                   We have no basis on which to agree or disagree with the statements made in the seventh paragraph.

 

Yours truly,

 

/s/ Deloitte & Touche LLP

 

 

 

Member of

 

 

Deloitte Touche Tohmatsu