| The Law Office of Stephen E. Rounds 1544 York Street, Suite 110 Denver, Colorado USA 80206 Tel. 303.377.6997 Fax 303.377.0231 sercounsel@msn.com Admin. Office T 307.856.4748 F 307.857.0319 sra@wyoming.com |
| December 17, 2007 |
| Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 |
Attn: Re: | Kevin Stertzel Tatonka Oil and Gas, Inc. Form 10-KSB for Fiscal Year Ended October 31, 2006 |
| Dear Mr. Stertzel: |
We are securities counsel to the registrant. On its behalf, we are filing as supplemental information a memo (dated February 9, 2007) from the registrant’s audit firm (De Leon & Company, P.A.).
It is our understanding that the memo is relevant to (i) the registrant’s accounting of the transaction between Tatonka Oil and Gas Company, Inc., and the registrant (formerly New Pacific Ventures, Inc.), as a “straight acquisition” instead of a “reverse acquisition”; and (ii) staff comment number 10 (and 12, 13 and 15, which relate to the principal comment number 10).
The memo is provided in advance of a conference call between the staff, the undersigned, the registrant’s chief financial officer, and Julio De Leon, audit firm principal.
If you have any questions or need further information regarding the attached, please advise.
| Thank you. |
| /s/Stephen E. Rounds |
| cc: | Tatonka Oil and Gas, Inc. De Leon Y Company, P.A. |
