A.B. KORELIN & ASSOCIATES INC.
17404 163rd Place SE
www.abkorelin.com
Renton, WA 98058
steve@abkorelin.com
206-219-3820 206-232-1196 (FAX)
August 28, 2007
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC
20549-7010
Re: Amendment to Dejour Enterprises Ltd. 20-F Annual Report filed July 16, 2007
Please be advised that the Company is currently preparing an amendment to its 20-F Annual Report filed on July 16, 2007. The review of the financial statements and the US GAAP reconciliation is taking longer than originally anticipated. The Company intends to have the amendment completed and filed on EDGAR no later than September 10, 2007. The Company will advise you if circumstances change.
Best regards,
/s/ Steven Taylor
Steven Taylor
A.B. Korelin & Associates
