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 |
March 5, 2007
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 February 27, 2007, 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, February 27, 2007. Please accept this letter as the Company's formal request for an extension of the March 9, 2007 deadline for filing a response to the comments contained in your letter.
As you may or may not be aware, the Company is currently preparing its quarterly filing on Form 10-QSB for the quarter ending January 31, 2007. Due to this fact and the fact that the Company has had to retain and work with a new auditing firm, the Company has had to devote more time and effort than usual in preparing that filing. Additionally, this effort may hinder the Company's ability to fully and adequately respond to the comments made. 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 March 26, 2007.
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.
