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8-K - 8-K - Black Elk Energy Offshore Operations, LLCa8-kchangeinauditor.htm


December 4, 2014

Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated December 5, 2014, of Black Elk Energy Offshore Operations, LLC and are in agreement with the statements in the paragraphs within that Item as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.



/s/ UHY LLP
New Haven, Connecticut