FINANCIAL INFORMATION

Report of Independent Registered Public Accounting Firm

To the Board of Managers of Rio Vista GP LLC,
General Partner of Rio Vista Energy Partners L.P.

We have reviewed the consolidated balance sheet of Rio Vista Energy Partners L.P. and subsidiaries (Rio Vista) as of September 30, 2007, the consolidated statements of operations for the three months and nine months ended September 30, 2006 and 2007 and the consolidated statements of cash flows for the nine months ended September 30, 2006 and 2007 and the consolidated statement of partners’ capital for the nine months ended September 30, 2007.  These interim consolidated financial statements are the responsibility of Rio Vista’s management.

We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States).  A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters.  It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board, the objective of which is the expression of an opinion regarding the financial statements taken as a whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should be made to the accompanying interim consolidated financial statements for them to be in conformity with United States generally accepted accounting principles.

We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheet of Rio Vista Energy Partners L.P. and subsidiaries as of December 31, 2006 and the related consolidated statements of operations, partners’ capital and cash flows for the year ended December 31, 2006 (not presented herein); and in our report dated February 15, 2007, we expressed an unqualified opinion on those consolidated financial statements. 

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