Christopher Dieterich Mazyar Mazarei Philip Shin | Law Offices of Dieterich & Associates 11300 West Olympic Boulevard Suite 800 Los Angeles, California 90064 (310) 312-6888 FAX (310) 312-6680 venturelaw@gmail.com | Of Counsel Kathryn J. Roth J. John Combs |
December 19, 2006
John Cannarella
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street NW, Stop 7010
Washington, D.C. 20549
Re: Sonoran Energy, Inc.
Form 10-KSB for the Fiscal Year Ended April 30, 2006
Filed on September 14, 2006
Form 10-QSB for the Quarter Ended July 31, 2006
File on September 21, 2006
Form 8-K file April 7, 2006
File No. 000-28915
Dear Mr. Cannarella:
We are in receipt of your letter, dated December 19, 2006, which contained several comments on filings made by Sonoran Energy, Inc. (the "Company"). In that letter, you have requested that the Company respond fully to the comments within 10 days from the date of the letter, December 29, 2006. Please accept this letter as the Company's formal request for an extension of the December 29, 2006 deadline for filing a response to the comments contained in your letter.
As you may or may not be aware, the Company has very recently relocated its office from Arizona to Dallas, Texas. As a result, many of the Company's documents and files may be difficult to retrieve and, in some cases, are still in transit from the previous office. Additionally, the upcoming holidays will pose a significant hurdle to the Company's ability to fully and completely respond to the comments within the designated time period. Therefore, we respectfully request that the Company be granted an extension of time such that any and all responses will be due on or before January 22, 2006.
Thank you for your time and consideration. If you have any questions, please feel free to contact this office at any time.
Sincerely,
Dieterich & Associates
/s/ Christopher Dieterich
Christopher Dieterich
Counsel to Sonoran Energy, Inc.
