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<SEC-DOCUMENT>0001001614-05-000026.txt : 20050611
<SEC-HEADER>0001001614-05-000026.hdr.sgml : 20050611
<ACCEPTANCE-DATETIME>20050606152842
ACCESSION NUMBER:		0001001614-05-000026
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20050531
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20050606
DATE AS OF CHANGE:		20050606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TENGASCO INC
		CENTRAL INDEX KEY:			0001001614
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				870267438
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15555
		FILM NUMBER:		05880452

	BUSINESS ADDRESS:	
		STREET 1:		603 MAIN AVE
		STREET 2:		SUITE 500
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37902
		BUSINESS PHONE:		4235231124

	MAIL ADDRESS:	
		STREET 1:		630 MAIN AVENUE
		STREET 2:		SUITE 500
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37902
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>eightkj_june6.htm
<TEXT>

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<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A002></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES </FONT></H1>

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<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES and
EXCHANGE COMMISSION </FONT></H1>

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<A NAME=A004></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WASHINGTON, D.C. 20549 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A005></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Minor Center Bold-TNR" FSL="Project" -->
<A NAME=A006></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Current Report Pursuant
to Section 13 or 15(d) of the </FONT></H1>

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<A NAME=A007></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities Exchange
Act of 1934 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Project" -->
<A NAME=A008></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date
of Earliest Event Reported): </FONT></H1>

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<A NAME=A009></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 31, 2005 </FONT></H1>

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<A NAME=A010></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><U><b>Tengasco, Inc.</b> </U></FONT></P>

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<A NAME=A011></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact Name of
Registrant as specified in its charter) </FONT></P>

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<A NAME=A012></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Commission File Number
0-20975 </FONT></P>








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     <TH></TH>
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     <TD></TD>
     <TD><u>Tennessee</u></TD>
     <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>87-0267438</u></TD></TR>

<TR VALIGN="TOP">
     <TD></TD>
     <TD>(State or other jurisdiction<br> of incorporation or organization)  </TD>
     <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(I.R.S. Employer Identification No.)</TD></TR>
</TABLE>

<!-- MARKER FORMAT-SHEET="Head Sub 1 Left-TNR" FSL="Default" -->
<A NAME=A013></A>
<P ALIGN=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;
</FONT></P>





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<A NAME=A014></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>603 Main Avenue,
Suite 500, Knoxville, Tennessee 37902 </U></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Project" -->
<A NAME=A015></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of Principal
Executive Office </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Center Underline-TNR" FSL="Project" -->
<A NAME=A016></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>(865) 523-1124 </U></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Project" -->
<A NAME=A017></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Registrant&#146;s
Telephone number) </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check the appropriate box below if
the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions (see General Instruction A.2. below):</FONT></P>


<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2> [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></P>
 <!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2> [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2> [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR </FONT></P>
240.14d-2(b))
<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>  [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c)) </FONT></P> <br><br>





<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<B>Item 4.01</B> <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Registrant&#146;s
Certifying Accountant.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;<B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Previous Independent Auditors</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Pursuant to its review of outside audit requirements, the Audit Committee of the
          Board of Directors of the Company requested proposals for its independent
          auditor services. Pursuant to the award of services to another firm, the Company
          dismissed BDO Seidman LLP (&#147;BDO&#148;) as its independent accountant on May
          31, 2005. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;<B>(</B>ii)<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          </B>BDO&#146;s audit reports on the financial statements for the years ended
          December 31, 2003 and 2004 were qualified for an uncertainty as to the
          Company&#146;s ability to continue as a going concern. BDO&#146;s audit reports
          for those periods contained no adverse opinion or disclaimer of opinion and were
          not qualified or modified as to audit scope or accounting principles. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          During the two most recent fiscal years ended December 31, 2003 and 2004 and the
          subsequent interim period through May 31, 2005, there were no disagreements with
          BDO on any matter of accounting principle or practice, financial statement
          disclosure, or auditing scope or procedure which, if not resolved to BDO&#146;s
          satisfaction, would have caused them to make reference to the subject matter of
          the disagreement in connection with their reports. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          None of the reportable events set forth in Item 304(a)(1)(v) of Regulation S-K
          occurred within the years ended December 31, 2003 and 2004 or within the period
          from January 1, 2005 through May 31, 2005 except, that on November 12, 2004, BDO
          advised management and the Audit Committee that it believed a material weakness
          existed in the Company&#146;s internal controls over financial reporting. The
          Company disclosed this material weakness in the Company&#146;s Quarterly Report
          on Form 10-Q for the quarter ending September 30, 2004 and in its Annual Report
          on Form 10-K for the year ended December 31, 2004. The Company reported that its
          disclosure controls and procedures were not effective to ensure that material
          information was recorded, processed, summarized and reported by management of
          the Company on a timely basis in order to comply with the Company&#146;s
          disclosure obligations under the Securities Exchange Act of 1934, and the rules
          and regulations thereunder as to one particular matter. That matter involved an
          error in the calculation of the estimated fair value of the Company&#146;s
          mandatory preferred stock for presentation in accordance with Statement of
          Financial Accounting Standard No. 150 &#147;Accounting for Certain Financial
          Instruments with Characteristics of both Liabilities and Equity.&#148;
          Management noted that the matter (i) related principally to the implementation
          of complex and new calculations under a newly implemented accounting standard,
          and (ii) that the error described did not result from the failure of the
          Company&#146;s disclosure controls and procedures to make known to the
          appropriate officials and auditors the facts concerning the Company&#146;s
          convertible preferred stock. Management after consulting with BDO determined
          that this could be remedied by continuing education and professional development
          of accounting staff on new accounting pronouncements and this would be
          sufficient to prevent any similar reoccurrence. The Company is continuing to
          provide necessary and appropriate educational and professional development and
          such efforts have remediated the material weakness described herein. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Audit Committee of the Board of Directors participated in and approved the
          decision to change accountants. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Company has provided BDO with a copy of the foregoing statements and
          requested that BDO furnish it with a letter addressed to the Securities and
          Exchange Commission stating whether or not it agrees with such statements. A
          copy of such letter dated June , 2005 is filed as Exhibit 16.1 to this Form 8-K. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          New Independent Accountants </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company engaged Rodefer Moss &amp; Co, PLLC (&#147;Rodifer Moss&#148;) of Knoxville,
Tennessee as its new independent auditors as of May 31, 2005. Prior to such date, the
Company did not consult with Rodefer Moss regarding (i) the application of accounting
principles to a specified transaction, either completed or proposed; (ii) the type of
audit opinion that might be rendered by Rodefer Moss on the Company&#146;s financial
statements; or (iii) any other matter that was the subject of a disagreement between the
Company and its former auditors as described in Item 304(a)(1)(iv) of Regulation S-K or a
reportable event as that term is defined in Item 304(a)(1)(v). </FONT></P>
<br><br>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Project" -->
<A NAME=A018></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.01 Financial
Statements and Exhibits </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<A NAME=A019></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  Exhibits </FONT></P>





<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;      Letter from BDO Seidman LLP dated June 3, 2005</FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<A NAME=A020></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  Press Release dated
June 6, 2005 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<A NAME=A021></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly
caused and authorized this report to be signed on its behalf by the undersigned. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<A NAME=A022></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: June 6, 2005 </FONT></P>

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<A NAME=A023></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tengasco,
Inc.</FONT></P>






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     <TD> By:<u> s/Jeffrey R. Bailey </u> <br>Jeffrey R. Bailey,<br>President</TD>
     <TD></TD></TR>
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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>pressrelease.htm
<DESCRIPTION>EXHIBIT 99.1
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 99.1 </FONT></P>

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<A NAME=A002></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FOR IMMEDIATE RELEASE </FONT></P>

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<A NAME=A003></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tengasco Announces
Change of Independent Auditors </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>KNOXVILLE, Tenn., June 6, 2005 &#151;
Tengasco, Inc. (Amex:&nbsp;TGC) announced today that the Audit Committee of the
Company&#146;s Board of Directors engaged Rodefer Moss &amp; Co, PLLC (&#147;Rodefer
Moss&#148;) which has one of its offices in Knoxville, Tennessee as its new independent
auditors as of May 31, 2005. Pursuant to its review of outside audit requirements, the
Audit Committee of the Board of Directors of the Company had requested proposals for its
independent auditor services. Pursuant to the award of services to Rodefer Moss, the
Company dismissed BDO Seidman LLP with one of its offices in Atlanta,
Georgia as its independent auditor on May 31, 2005. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Forward-looking statements made in
this release are made pursuant to the safe harbor provisions of the Private Securities
Litigation Reform Act of 1995. Investors are cautioned that all forward-looking statements
involve risk and uncertainties which may cause actual results to differ from anticipated
results, including risks associated with the timing and development of the Company&#146;s
reserves and projects as well as risks of downturns in economic conditions generally, and
other risks detailed from time to time in the Company&#146;s filings with the Securities
and Exchange Commission. </FONT></P>

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<A NAME=A004></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Contact: Jeffrey R.
Bailey, President </FONT></H1>

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<A NAME=A005></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>865-523-1124 </FONT></H1>
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<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>bdo_letter.htm
<DESCRIPTION>EXHIBIT 16.1
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<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<A NAME=A001></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 16.1 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Project" -->
<A NAME=A002></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(BDO SEIDMAN, LLP
LETTERHEAD) </FONT></P>

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<A NAME=A003></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 3, 2005 </FONT></P>

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<A NAME=A004></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange
Commission <BR>100 F Street, N.E.Washington, <BR>D.C. 20549-7561 </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have been furnished with a copy of
the response to Item 4.01 of Form 8-K for the event that occurred on May 31, 2005, to be
filed by our former client, Tengasco, Inc. We agree with the statements made in response
to that Item insofar as they relate to our Firm. </FONT></P>

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<A NAME=A005></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very truly yours, </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<A NAME=A006></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>s/BDO Seidman, LLP </FONT></P>
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