Exhibit 15.1

To the Board of Directors and Shareholders of

W&T Offshore, Inc. and Subsidiaries:

We are aware of the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-126251 and 333-126252) of W&T Offshore, Inc. of our report dated November 14, 2005 relating to the unaudited consolidated interim financial statements of W&T Offshore, Inc. and Subsidiaries that is included in its Form 10-Q for the quarter ended September 30, 2005.

New Orleans, Louisiana

November 14, 2005