| MACDONALD TUSKEY |
| CORPORATE AND SECURITIES LAWYERS |
| Suite 1210, 777 Hornby Street | Telephone: (604) 689-1022 |
| Vancouver, B.C. | Facsimile: (604) 681-4760 |
| V6Z 1S4 CANADA | Email: info@wlmlaw.ca |
| Email: wmacdonald@wlmlaw.ca | |
| Email: svirani@wlmlaw.ca | |
| Email: lkowan@wlmlaw.ca |
| Reply Attention of | William Macdonald |
| Direct Tel. | 604.648-1670 |
| EMail Address | wmacdonald@wlmlaw.ca |
| Our File No. | 33724-1 / W0012901.DOC |
November 14, 2008
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street North East, Mailstop 7010
Washington, DC 20549
Attention: Donna Levy, Division of Corporate Finance
Dear Sir/Mesdames:
| Re: | Century Petroleum Corp. (the “Company”) | |
| Form 10-KSBfor Fiscal Year Ended April 30, 2007, As Amended | ||
| Filed June 23,2008 | ||
| Form 10-QSBfor Fiscal Quarter Ended January 31, 2008 | ||
| Filed March 24, 2008 | ||
| Your File No. 333-126490 |
We are the solicitors for the Company. Further to our respective voice mail messages, we have been advised that the Company anticipates making amended filings and filing responses to all outstanding comments by November 21, 2008.
Should you have any questions, please do not hesitate to contact the writer.
Yours truly,
W.L. Macdonald Law Corporation
Per: /s/ William L. Macdonald
William L. Macdonald
| Macdonald Tuskey is an association of law corporations with lawyers called in |
| the Provinces of British Columbia and Alberta and the States of New York and Washington. |
