Legend Oil and Gas, Ltd.
James Vandeberg
jim@legendoildandgas.com
January 6, 2012
DELIVERY VIA EDGAR
H. Roger Schwall
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Legend Oil and Gas, Ltd. |
Registration Statement on Form S-3
Filed November 23, 2011
File No. 333-178176
Form 10-Q for the Fiscal Quarter Ended September 30, 2011
Filed November 14, 2011
File No. 0-49752
Amendment No. 1 to Form 8-K
Filed November 23, 2011
File No. 0-49752
Dear Mr. Schwall:
We received the Staff’s comments set forth in your letter dated December 16, 2011, regarding the filings referenced above. Pursuant to the instructions provided in your letter, Legend Oil and Gas, Ltd. hereby gives notice that it undertakes to provide its responses by January 13, 2012.
If you have any questions, please do not hesitate to contact me at (206) 274-5165.
| Very truly yours, |
| /s/ James Vandeberg |
James Vandeberg Chief Financial Officer |
1420 5th Avenue, Suite 2200 Seattle, WA 98101TEL 206-274-5165FAX 206-224-2880
