Deloitte & Touche LLP

1111 Bagby St., Suite 4500

Houston, TX 77002-4196

USA

Tel: (713) 982-2000

Fax: (713) 982-2008

www.deloitte.com



June 24, 2016

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561



Dear Sirs/Madams:



We have read Item 4.01 of VAALCO Energy Inc.’s Form 8-K dated June 24, 2016, and have the following comments:



1.We agree with the statements made in the third, fourth, fifth, sixth and seventh paragraphs.



2.We have no basis on which to agree or disagree with the statements made in the first and second paragraphs

except in the first paragraph, we agree with the statement “the Audit Committee informed Deloitte & Touche

LLP (“Deloitte”) that it will be dismissed as the Company’s independent registered public accounting firm

effective June 20, 2016”.



Yours truly,







/S/ DELOITTE & TOUCHE LLP

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