SAMOYED ENERGY CORP.
10870 Harvest Lake Way NE
Calgary, Alberta Canada
Telephone: (403) 617-8786
Facsimile: (403) 272-3620
October 13, 2006
Via Edgar and Overnight Delivery
Mr. John Reynolds, Assistant Director
Office of Emerging Growth Companies
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re:
Samoyed Energy Corp. (the "Company")
Registration Statement on Form SB-2
Filed October 31, 2005
File No. 333-129331
Dear Mr. Reynolds:
In response to your comment letter dated November 15, 2005, regarding Samoyed Energy Corp.’s registration statement on Form SB-2 filed with the Securities and Exchange Commission on October 31, 2005, please find enclosed herewith three (3) clean copies and three (3) redlined copies of Amendment No. 1 to such Form SB-2. The electronic copy of this Amendment No. 1 was filed via Edgar, with a submission date of October 13, 2006.
Samoyed Energy has revised the registration statement to include its specific business plan in compliance with Rule 419.
If you have any questions, please do not hesitate to contact the undersigned at your convenience.
Sincerely,
/s/ Christopher Yee
Christopher Yee
Cc: W. Scott Lawler
