April 6, 2009
Via EDGAR
Mr. Mark Wojciechowski
Division of Corporation Finance
United States Securities and Exchange Commission
100 F St., N.E.
Washington, D.C. 20549
Re: | Cano Petroleum, Inc. |
| Form 10-K for the Fiscal Year Ended June 30, 2008 |
| Filed September 11, 2008 |
| File No. 1-32496 |
|
|
| Amendment No. 1 to Form 10-K for the Fiscal Year Ended June 30, 2008 |
| Filed October 28, 2008 |
| File No. 1-32496 |
|
|
| Response letter dated March 6, 2009 |
| File No. 1-32496 |
Dear Mr. Wojciechowski:
As discussed on your call with Cano Petroleum, Inc. (“Cano”) on Monday afternoon, due to the need for Cano and the Securities and Exchange Commission to continue to discuss the remaining accounting issue and the need for Cano to gather the applicable sales contracts and material amendments for filing and prepare Confidential Treatment Requests regarding portions of such sales contracts and material amendments, Cano plans to respond by April 21, 2009 to the letter from the Securities and Exchange Commission dated March 24, 2009. You can reach me at 214.651.5119 if you have any questions.
Very truly yours,
/s/ W. BRUCE NEWSOME |
|
W. Bruce Newsome
Direct Phone Number: 214.651.5119
Direct Fax Number: 214.200.0636
Bruce.newsome@haynesboone.com
cc: Phillip Feiner
2
