January 14, 2011
Via Edgar Transmission
Securities and Exchange Commission
Attn: John Lucas
100 F Street, N.E.
Washington, DC 20549
| Re: | Form 10-K for Fiscal Year Ended December 31, 2009 | |
| Filed March 31, 2010 | ||
| Form 10-Q for the Quarter Ended September 30, 2010 | ||
| Filed November 15, 2010 | ||
| File No. 001-34574 |
Dear Mr. Lucas:
Pursuant to a telephone call today with the staff of the Securities and Exchange Commission, we understand that the staff has agreed to grant TransAtlantic Petroleum Ltd. (the “Company”) an extension until Friday, January 28, 2011 to respond to the staff’s comments set forth in its letter dated December 29, 2010, which was just received by the Company today.
Should any members of the staff have any questions, please contact me at the number below.
Very truly yours, |
/s/ Jeffrey S. Mecom |
| Jeffrey S. Mecom |
| Vice President and Corporate Secretary |
| TransAtlantic Petroleum Ltd. |
| Direct Phone Number: (214) 265-4795 |
| Direct Fax Number: (214) 265-4711 |
| Jeff.Mecom@tapcor.com |
| cc: | Matthew W. McCann, TransAtlantic Petroleum Ltd. | |
| Hilda Kouvelis, TransAtlantic Petroleum Ltd. | ||
| Garrett A. DeVries, Haynes and Boone, LLP |
