Standard Drilling, Inc.
1640 Terrace Way
Walnut Creek, CA 94597
(925) 938-0406
‘CORRESP’
September 21, 2009
Mail Stop 3561
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | John Reynolds, Assistant Director |
Yolanda Guobodia | |
Nasreen Mohammed, Assistant Chief Accountant | |
Edwin S. Kim | |
David Link, Senior Counsel | |
Re: | Standard Drilling, Inc. (the “Company”) |
Form 10-K/A for fiscal year ended December 31, 2008 | |
Filed August 25, 2009 | |
File No. 000-51569 |
Ladies and Gentlemen:
This letter is to request additional time to respond to the comment letter we received dated September 2, 2009. Company management has been working diligently on resolving the concerns raised in the letter but ten days has proved too short a time to answer fully the questions raised. In order to fully answer the questions raised by the letter and to be able to provide the most accurate information possible, the Company requests an extension of two weeks beyond the original deadline of 10 business days subsequent to the date of the letter. This time will be used to review in depth the potential obligations for which Standard Drilling may be liable in relation to the sale of assets to PBT Capital Partners, LLC.
Sincerely, | |
/s/ David S. Rector | |
David S. Rector | |
Chief Executive Officer |