BACCHUS LAW GROUP Corporate & Securities Law | 1511 West 40thAvenue |
Vancouver, BC V6M 1V7 | |
Tel 604.732.4804 | |
Fax 604.408.5177 |
December 12, 2006
Carmen Moncada
Attorney-Advisor
Division of Corporate Finance
United States Securities and
Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Mail Stop 7010
Dear Sir or Madam:
Re: | Buckingham Exploration Inc. (the “Company”) |
Registration Statement on Form SB-2 | |
Filed October 13, 2006 | |
File No. 333-137978 | |
In response to your telephone call on October 20, 2006, please find enclosed three marked copies of the Company’s Amended Registration Statement No. 1 on Form SB-2/A for your review.
In response to your comment regarding the financials, the Company has updated its financials and has made the relevant changes to its Registration Statement.
Please do not hesitate to contact me if you have any questions.
Yours truly,
BACCHUSLAWGROUP
Per: /S/ Penny O. Green
Penny O. Green
Barrister, Solicitor & Attorney
Member, Washington State Bar Association
Member, Law Society of BC