EXHIBIT 16.1

June 6, 2005

Office of the Chief Accountant
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Mercury Air Group, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of Mercury’s Form 8-K report dated May 31, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

 
PricewaterhouseCoopers LLP