Zion Oil & Gas, Inc.
6510 Abrams Road, Suite 300
March 18, 2014
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549-3561
| Attn: | Anne Nguyen, Legal Branch Chief |
| Re: | Zion Oil & Gas, Inc. (the “Company”) |
| | Registration Statement on Form S-3/A |
Ladies & Gentlemen:
We hereby withdraw our acceleration request for 5:00 p.m., Eastern Time, on March 18, 2014 that was contained in our letter dated March 13, 2014.
Should any members of the Staff have any questions or comments with respect to this withdrawal of our request for acceleration of the effective date of the Registration Statement, please contract our counsel, Gray, Reed & McGraw, P.C., attention: Mark D. Wigder at (469) 320-6112.
Sincerely,
ZION OIL & GAS, INC.
| | John M. Brown, Chief Executive Officer |
| cc: | P. J. Hamidi, Securities and Exchange Commission |
| | Mark D. Wigder, Gray, Reed & McGraw, P.C. |
