PROVIDENCERESOURCES, INC.
5300 BEE CAVES ROAD, BUILDING 1, SUITE 240
AUSTIN, TEXAS 78746
Telephone: (512) 970-2888
Facsimile: (512) 306-9383
October7, 2008
Jennifer O’Brien
Division of CorporationFinance
100 F Street, N.E.
United States Securities and Exchange Commission
Washington, D.C.20549-7010
Re: ProvidenceResources, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed April 7, 2008
Form 10-Q for theQuarterly Period Ended June 30, 2008
Filed August 14, 2008
CommissionFile No. 000-30377
Dear Ms. O’Brien:
Thank you for your comments dated September 24, 2008 to our submissions on Forms 10-K and 10-Qfor ProvidenceResources, Inc. (“Company”) dated April 7, 2008 and August 14, 2008 respectively.
We write to request up to an additional ten days, until October 17, 2008,to respond to your comments and revise the affected submissions according to our responses. Our request is predicated on the timing ofour receipt ofthe comment letter whichwe received after September 24, 2008 and the nature of comments received.
We thank you for your consideration of ourrequest and respectfully askthat in the event that this extension request is not acceptable that such position is communicated to us as soon as is practicable at the following address, telephone number andfax number:
Ruairidh Campbell
Orsa & Company
600 Westwood Terrace
Austin, Texas 78746
Telephone: (512) 462-3327
Facsimile: (512) 462-3328
Otherwise, we intend to respond to your comments as quickly as possible within the extended time frame requested herein.
Yours faithfully,
/s/ Gilbert Burciaga
Gilbert Burciaga, Chief Executive Officer
