Brett D. White (650) 843-5191 whitebd@cooley.com | VIA EDGAR |
October 14, 2008
H. Roger Schwall
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Gran Tierra Energy Inc. |
Registration Statement on Form S-3
File No. 333-153376
Filed September 9, 2008
Dear Mr. Schwall:
Attached on behalf of Gran Tierra Energy Inc. (“Gran Tierra”), pursuant to our discussions with Timothy Levenberg and Sean Donahue of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), are proposed changes to the disclosure regarding Canadian Tax Consequences for your review.
Please call me at (650) 843-5191, or Nancy Wojtas of our firm at (650) 843-5819, and advise us as to whether you have any comments to the attached disclosure.
Sincerely,
/s/ Brett White
Brett White
Attachment
cc: | Dana Coffield, Chief Executive Officer and President, Gran Tierra Energy Inc. |
Martin Eden, Chief Financial Officer, Gran Tierra Energy Inc.
Nancy Wojtas, Cooley Godward Kronish llp