December 4, 2007
Gary Newberry
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-0405
RE:
Dejour Enterprises Ltd.
File No. 001-33491
Dear Mr. Newberry:
In regards to your letter dated November 20, 2007 in response to Dejour’s 20-F Amendment #1, I acknowledge on behalf of Dejour that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Mathew Wong
Mathew Wong
Chief Financial Officer
Dejour Enterprises Ltd.
