Graubard Miller
The Chrysler Building
405 Lexington Avenue
New York, N.Y. 10174-1901
(212) 818-8800
| facsimile | directdial number | |||
| (212) 818-8881 | (212) 818-8880 | |||
| (646)-227-5463 | email address | |||
nscooler@graubard.com |
April 12, 2006
Mr. John Reynolds
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Tremisis Energy Acquisition Corporation |
| Preliminary Proxy Statement on Schedule 14A |
| File No. 000-50682 |
Dear Mr. Reynolds:
In accordance with discussions with the Staff, we are pleased to confirm that the following changes from Amendment No. 5 will be made in the final proxy statement that will be distributed to stockholders of Tremisis Energy Acquisition Corporation:
1. The following sentence will be reinserted as the penultimate sentence of the third paragraph of the section entitled “Liquidity and Capital Resources” appearing on page 104 of the proxy statement: “Other than the proposed merger with Tremisis, RAM has no present agreement, commitment or understanding with respect to any material acquisitions.”
2. The third sentence of the third paragraph of the subsection entitled “Electra/Burkburnett Area” on page 83 of the preliminary prospectus will be changed to read: “The initial net daily production from the 14 wells drilled and completed during the first quarter of 2006 averaged 26 Bbls of oil per well per day.”
I understand that these changes will complete all changes suggested by the Staff to the preliminary proxy materials and request that telephonic confirmation be given to me that such materials, as so changed, are appropriate for distribution to the stockholders of Tremisis. We thank you and the Staff for your courteous attention throughout the process.
Sincerely, |
| /S/ NOAH SCOOLER |
Noah Scooler |
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