A.B. KORELIN & ASSOCIATES INC.
17404 163rd Place SE
Phone: 206-219-3820
Renton, Washington 98058
Fax: 206-232-1196
March 12, 2007
Carmen Moncada-Terry
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-0405
RE: Unbridled Energy Corporation
20-F Registration Statement Amendment #1
On behalf of Unbridled Energy, I hereby submit Unbridled’s 20-F Registration Statement Amendment #1, as well as management’s Response to Staff Comments letter and the requested Acknowledgement Letter. Hard copies of the blacklined version will follow shortly via courier.
If you have any questions, please call me at (206) 219-3820.
Sincerely,
/s/ Steven G. Taylor
Steven G. Taylor
A.B. Korelin & Associates