James M. Princejprince@velaw.com
Tel 713.758.3710Fax 713.615.5962
August 20, 2007
By EDGAR
Ms. April Sifford
Branch Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance, Mail Stop 7010
Washington, D.C. 20549
| Re: | Gastar Exploration Ltd |
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 27, 2007 (File No. 1-32714)
Dear Ms. Sifford:
On behalf of our client, Gastar Exploration Ltd. (the “Company”), we acknowledge receipt of your comment letter dated August 7, 2007 (the “Comment Letter”) with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2006 and its quarterly report for the fiscal quarter ended March 31, 2007.
We are working with the Company to prepare responses of the Company to the Comment Letter and furnish the requested supplemental information to the Staff. Per my traded telephone calls with Bob Carroll of the Staff, in light of the intervening deadline for filing the Company’s most recent Form 10-Q and the vacation schedules of the financial reporting team at the Company, the Company will be delayed in furnishing its response to the Staff. As discussed with Mr. Carroll, the Company expects it will file all responses and furnish all information by September 5, 2007 (20 business days of the date of the Comment Letter).
Very truly yours,
/s/ Jim Prince
James M. Prince
| cc: | J. Russell Porter (Gastar) |
Michael Gerlich (Gastar)
Theodore Moore (Firm)
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