John D. Thomas, P. C.
11650 South State Street, Suite 240
Draper, Utah 84020
(801) 816-2536
Fax: (801) 816-2599
October 17, 2013
Via E-mail and EDGAR
Ms. Tia L. Jenkins
Mr. John Coleman
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Helmer Directional Drilling Corp.
Amendment No. 1 to Form 10-K for the Year Ended December 31, 2012
Filed September 23, 2013
Response dated September 20, 2013
File No. 000-53675
Dear Ms. Jenkins and Mr. Coleman,
We serve as counsel to Helmer Directional Drilling Corp., a Nevada corporation (the “Company”) with respect to its submission of an amended Form 10-K (“10-K”) for the Year Ended December 31, 2012, filed September 23, 2013 with the U.S. Securities and Exchange Commission (hereafter, the “Commission”). We are in receipt of your email to the Company, dated October 3, 2013, and this letter is written in response thereto.
We hereby request an extension until October 23, 2013 to respond to your letter dated October 3, 2013. Our inability to file in a timely manner is due to the large amount of data being compiled as requested. Therefore, the Company respectfully requests the aforementioned extension to respond properly to your comment letter dated October 3, 2013.
Thank you for your consideration.
John D. Thomas P.C.
/s/ John Thomas
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John Thomas, Legal Counsel