The Law Offices of Roger L. Fidler
225 Franklin Avenue-Suite III
Midland Park, NJ 07432
(201) 670 – 0881
(201) 670 – 0888 (Fax)
rfidler0099@aol.com
Roger L. Fidler
New York Office
NJ, NY, DC & Patent Bar
126 E. 83rd Street, Suite 3B________________ New York, NY 10028
Rashmee Sinha
(212) 734-0470
Pending in NY
September 19, 2008
Joseph Fotti
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE:
Terra Energy Resources, Ltd. Formerly Terra Media, Ltd.
Form 10-K and Form 10-K/A for the fiscal year ended December 31,
2007
File No. 000-52543
Dear Mr. Fotti:
In response to the staff’s comments contained in your letter of July 21, 2008, we remark as follows:
The Company has amended the Form 10-K to note that an assessment over internal controls was performed. We report on such assessment under Item 9A and the deficiencies present.
Attached hereto is a statement from the Company as requested.
If any further issues arise with respect to the internal controls and reporting issues associated therewith please contact the undersigned.
Sincerely,
s/Roger L. Fidler
Roger L. Fidler
cc:
Thomas P. Monahan, President