October 19, 2005
VIA TELECOPY
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 0511
Washington, D.C. 20549-0405
Attn: John D. Reynolds
| 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:
In connection with the Registration Statement on Form S-1 of Platinum Energy Resources, Inc., the undersigned, which are acting as the lead underwriters of the offering, hereby request acceleration of the effective date and time of the Registration Statement to 9:30 on October 21, 2005 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.
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| Very truly yours, CASIMIR CAPITAL L.P. |
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| By: | /s/ RICHARD SANDS |
|
Richard Sands Chief Executive Officer |
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| CANTOR FITZGERALD & CO. |
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| By: | /s/ SCOTT HARTZELL |
|
Scott Hartzell Managing Director: Head of Syndicate |
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