AURELIO RESOURCE CORPORATION
5554 S. PRINCE ST, SUITE 200
LITTLETON, CO 80120
June 19, 2008
BY FAX AND EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, DC 20549-7010
Attention: Mr. Mark A Wojciechowski
Dear Sirs:
| Re: | Aurelio Resource Corporation (the “Company”) |
| Comment Letter dated June 12, 2008 (“Comment Letter”) |
| Form 10-KSB for the Fiscal Year Ended December 31, 2007 |
| Filed April 2, 2008 |
| Form 10-QSB for the Quarterly Period Ended March 31, 2008 |
| Filed May 20, 2008 |
| File No. 0-50931 |
Further to our telephone conversation on June 18, 2008, I hereby request on behalf of the Company an extension of the time to respond to the SEC’s comments set out in the Comment Letter referred to above.
As we further discussed today, I am aware that the SEC has issued several other comment letters related to Form 10-KSB for fiscal 2006 and Form 10-QSB for all quarters in fiscal 20007. The Company has responded to these other SEC comment letters previously. However, one certain accounting issue pertaining to a purchase accounting matter that arose during 2006 had not been resolved. Accordingly, the Company has not yet amended its previously filed Form 10-KSB for fiscal 2006 or any Form 10-QSB for 2007. It is my intent to address all open matters in my response.
I assumed the role of CFO for the Company in mid-May 2008. As such, I require additional time to familiarize myself with the Company’s filings with the SEC and to compile the information needed to prepare my responses to the SEC and/or make any necessary corrections and amendments to the Company’s filings. I am confirming that I will provide a complete response to all comments by no later than July 18, 2008.
Should you have any questions, please do not hesitate to contact me directly using my mobile phone 303-601-7344 or by way of email atgilmores735@msn.com.
| Sincerely yours, |
| /s/ Robert Gimore |
Robert Gilmore CFO |
