BLUE SKY PETROLEUM INC.
3702 South Virginia Street, Suite G12 – 401,
Reno, NV, 89502
August 30, 2012
BY EDGAR
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-7010
USA
Attention: Jay Webb
Re: | Blue Sky Petroleum Inc. (the “Company”) |
Form 10-K for the Fiscal Year End January 31, 2012 | |
Filed May 23, 2012 | |
File No. 000-52010 |
We refer to your letter of August 27, 2012 addressed to the Company with your comments on the Company’s Annual Report on Form 10-K filed May 23, 2012. For your ease of reference, our responses to your comments are numbered in a corresponding manner:
1. | Our auditor has revised their opinion and such revision is included in the amended 10-K/A we are filing concurrently with this response. | |
2. | Our auditor has revised their opinion and such revision is included in the amended 10-K/A we are filing concurrently with this response. |
Additionally, 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. |
BLUE SKY PETROLEUM INC. | ||
Per: | /s/ Patrick Laferriere | |
Patrick Laferriere | ||
President |