TransCoastal Corporation
17304 Preston Road, Suite 700
Dallas, Texas 75252
January 30, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: | Roger Schwall, Assistant Director |
Re: | TransCoastal Corporation |
Dear Mr. Schwall:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, TransCoastal Corporation. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-191566), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Standard Time on February 7, 2014, or as soon as practicable thereafter.
The Registrant hereby authorizes Craig G. Ongley of Kane Russell Coleman & Logan PC, to orally modify or withdraw this request for acceleration.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We request that we be notified of such effectiveness by a telephone call to Mr. Ongley at (214) 777-4142. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Kane Russell Coleman & Logan PC, attention: Craig G. Ongley, via email at congley@krcl.com or by facsimile at (214) 777-4299.
Best Regards,
TransCoastal Corporation
/s/ Wilbur A. Westmoreland
Wilbur A. Westmoreland
President-Operations
cc: Craig G. Ongley, Kane Russell Coleman & Logan PC
