August 13, 2013
CORESPONDENCE
United States Securities and Exchange Commission
Washington, DC 20549
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Re: Rainchief Energy Inc.
Form 20-F for the Year Ended December 31, 2012
Filed May 3, 2013
Amended Filing June 26, 2013
File No. 000-52145
Dear Ms Jenkins:
We are in receipt of comment letter dated June 14, 2013 as per review of the Company’s filing Form 20-F for the Year Ended December 31, 2012, Exhibit 99.1 – Consolidated Financial Statements and Independent Auditor’s Report, Page 3.
1. | The Company has amended in financial Statements for period ended Dec 31, 2012 to include an audit opinion that refers to and opines on International Financial Standards as issued by the International Accounting Standards Board. |
In response to your comment, the Company acknowledges that:
* | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
* | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking and action with respect to the filing; and |
* | 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. |
Sincerely,
/s/ Paul E. Heney
Chaiman & CEO
Rainchief Energy Inc.