PLATINUM ENERGY RESOURCES, INC.
152 West 57th Street
New York, NY 10019
October 19, 2005
VIA EDGAR & FACSIMILE (202) 772-9206
Mr. John D. Reynolds
United States Securities and
Exchange Commission
Division of Corporation Finance
100 F St. NE
Washington, D.C. 20549
RE: | Platinum Energy Resources, Inc. (the “Company”) |
| | Registration Statement on Form S-1 originally filed June 10, 2005 |
| | (File No. 333-125687) (the “Registration Statement”) |
Dear Mr. Reynolds:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 9:30 a.m., Friday, October 21, 2005, or as soon thereafter as practicable.
In addition, the Company also requests that the effective date of the Company’s Registration Statement on Form 8-A under the Securities Exchange Act of 1934, as amended, filed with the Securities and Exchange Commission on September 30, 2005, be accelerated concurrently with that of the Company’s Registration Statement on Form S-1.
In connection with the foregoing request, the Company acknowledges the following:
| | · | should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| | · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| | · | the Company may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call Jeffrey P. Schultz, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6732 with any comments or questions regarding this matter.
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| | Very truly yours, PLATINUM ENERGY RESOURCES, INC. |
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| | By: | /s/ Barry Kostiner |
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Barry Kostiner |
| | Chief Executive Officer |
