Kane Russell Coleman & Logan PC
[Letterhead]
CRAIG G. ONGLEY
(214) 777-4241
congley@krcl.com
January 31, 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 |
| PJ Hamidi, Staff Attorney |
Re: | TransCoastal Corporation |
| Registration Statement on Form S-1 |
| File No. 333-191566 |
| WITHDRAWAL OF REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Mr. Schwall:
Pursuant to our recent phone conference with staff, on behalf of our client, TransCoastal Corporation, we hereby withdraw TransCoastal Corporation's Request for Acceleration of Effectiveness dated January 30, 2014.
| Very truly yours, |
|
KANE RUSSELL COLEMAN & LOGAN | ||
|
|
|
| /s/ Craig G. Ongley | ||
| Craig G. Ongley |
