Exhibit 16.1
 | | Deloitte &Touche LLP Suite 4500 USA Tel: +1 713-982-2000 Fax: +1 713-982-2001 www.deloitte.com |
| |
June 30, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Battalion Oil Corporation’s Form 8-K dated June 30, 2026, and have the following comments:
1.We agree with the statements made in Item 4.01 (a).
2.We have no basis on which to agree or disagree with the statements made in Item 4.01 (b).
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Houston, Texas