WEST CANYON ENERGY CORP.
20333 STATE HIGHWAY 249, SUITE 200 - 113
HOUSTON, TX 77070-26133
April 15, 2009
BY EDGAR
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-7010
USA
| Attention: | Joanna Lam |
| United States Securities and Exchange Commission | |
| Division of Corporation Finance |
Dear Sirs/Mesdames:
| Re: | West Canyon Energy Corp. |
| Form 10-KSB for Fiscal Year Ended June 30, 2008 | |
| Filed September 29, 2008 | |
| Form 10-Q for Fiscal Quarter Ended September 30, 2008 | |
| Filed November 14, 2008 | |
| Form 10-Q for Fiscal Quarter Ended December 31, 2008 | |
| Filed February 17, 2009 | |
| File No. 333-130673 |
In connection with your comment letter dated March 30, 2009, West Canyon Energy Corp. (the “Company”) acknowledges that:
| 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. |
| WEST CANYON ENERGY CORP. | ||
| Per: | /s/ Shane Reeves | |
| Shane Reeves | ||
| President | ||
