COHEN & CZARNIK LLP
140 Broadway
36th Floor
New York, New York 10005
Stephen J. Czarnik, Esq.
Direct Dial: | (212) 232-8323 |
Fax: | (212) 937-3870 |
| March 20, 2007 |
Via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: | April Sifford |
| RE: | United Energy Corporation Form 10-QSB for the Quarter Ended September 30, 2006; filed November 13, 2006 |
Ladies and Gentlemen:
On behalf of United Energy Corporation (the "Company"), please accept this letter as the Company's request for an additional ten (10) days to file our responses in connection with the comment letter of the staff of the Securities and Exchange Commission (the “Commission”), dated March 8, 2007, regarding the Company's Form 10-KSB for the year ended March 31, 2006; the Company's Form 10-QSB for the fiscal quarter ended June 30, 2006; and the Company's Form 10-QSB for the fiscal quarter ended September 30, 2006.
If you have any questions or comments, please contact me at (212) 232-8323. I thank you for your anticipated grant of extension.
| With kind regards, |
| /s/ Stephen J. Czarnik |
cc: | Mr. Brian King |
