PLATINUM ENERGY RESOURCES, INC.
25 PHILLIPS PARKWAY
MONTVALE, NEW JERSEY 07645
October 24, 2007
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Attention: John Reynolds, Assistant Director
MAIL STOP 3561
| | Re: | Definitive Proxy Statement on Schedule 14A Filed October 17, 2007 File No. 0-51553 |
In connection with the above-referenced filing, Platinum Energy Resources, Inc. (the “Company”) acknowledges the following:
(1) the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(2) 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
(3) 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.
Very truly yours,
PLATINUM ENERGY RESOURCES, INC.
By: /s/ Barry Kostiner
Name: Barry Kostiner
Title: Chief Executive Officer
