Zion | Eugene Soltero |
Oil & Gas | Chief Executive Officer |
September 13, 2006
Mr. Jason Wynn
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, DC 20549
RE: Zion Oil & Gas, Inc.
Registration Statement on Form SB-2/A, Amendment #5
Filed on August 18, 2006
Commission File No. 333-131275
Dear Sir:
In connection with the above referenced Registration Statement, we hereby request that the effective date of such Registration Statement be accelerated so that it shall be declared effective at 5:00 PM Eastern Daylight Time on September 15, 2006 or as soon thereafter as practicable.
Thank you for your consideration.
Sincerely yours,
ZION OIL & GAS, INC.
/s/ Eugene A. soltero
Eugene A. Soltero
Chief Executive Officer
cc: Mr. Roger Schwall, Assistant Director, Division of Corporate Finance
Mr. Bryan Fischer, American Stock Exchange
Mr. Michael Zarraga, Network 1 Financial Securities, Inc.
Ms. Alice A. Waters, Esq.
