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 / W0017842.DOC |
February 13, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street North East, Mailstop 7010
Washington, DC 20549
| Attention: | Jennifer O’Brien |
| Division of Corporate Finance |
Dear Sir/Mesdames:
| Re: | Century Petroleum Corp. (the “Company”) | |
| Form 10-KSB for Fiscal Year Ended April 30, 2008 | ||
| Filed August 15, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended July 31, 2008 | ||
| Filed September 22, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended October 31, 2008 | ||
| Filed December 15, 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 February 20, 2009, we apologize for the delay.
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. |
