VIA EDGAR
April 23, 2009
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Chris White, Branch Chief
| Re: | La Cortez Energy, Inc. | |
| Form 8-K, Item 4.02 | ||
| Filed April 10, 2009 | ||
| File No. 333-138465 |
Dear Mr. White:
On behalf of our client, La Cortez Energy, Inc. (the “Company”), a Nevada corporation, we hereby respond to your letter to the Company dated April 17, 2009 with respect to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission (the “Commission”) on April 10, 2009 (the “Current Report”).
Form 8-K Item 4.02, filed April 10, 2009
The Company expects to file with the Commission amended Forms 10-Q for 2008 to reflect the restatements to the Company’s financial statements as described in the Current Report within the next ten business days.
If you have any questions, please contact the undersigned at 212-400-6900.
Very truly yours,
/s/ Paul C. Levites
Paul C. Levites, Esq.
| Cc: | Andres Gutierrez, President and CEO, La Cortez Energy, Inc. |
| Sandy Eisen, Division of Corporate Finance, Securities and Exchange Commission |