Cletha A. Walstrand
Attorney at Law
1322 West Pachua Circle
Ivins, UT 84738
Office: 435-688-7317 Fax: 435-688-7318
May 29, 2009
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE:
TransAct Energy, Inc.
Post-effective Amendment No. 1
to the Registration Statement on Form S-1
File No. 333-151574
Division of Corporation Finance:
TransAct Energy, Inc. (the “Company”) is filing through EDGAR and pursuant to the provisions of Regulation S-T the above-identified post-effective amendment. The post-effective amendment has been updated to extend the offering period until August 31, 2009.
On behalf of the Company, I request your prompt attention to this post-effective amendment. The Company desires that the post-effective amendment becomes effective by June 1, 2009.
Please feel free to call me at (435) 688-7317 if there is anything I, or the Company, can do to facilitate your review of this post-effective amendment. Thank you for your prompt attention to this matter.
Very truly yours,
/s/Cletha A. Walstrand
Cletha A. Walstrand
Attorney at Law