PETROCORP INC.
1065 Dobbs Ferry Road
White Plains, NY 10607
March 8, 2010
Securities and Exchange Commission
Washington D. C. 20549
Re: Petrocorp Inc
10-K for the Fiscal Year Ended December 31, 2008
Filed April 9, 2009
10-Q for the Quarter ended September 30, 2009
Filed November 16, 2009
File No. 333-141993
Ladies and Gentlemen:
In connection with the Amendment to our Form 10-K for the year ended December 31, 2008 and or Form 10-Q for the quarter ended September 30, 2009, we acknowledge receipt of your letter dated December 22, 2009. We further acknowledge that:
We are responsible for the adequacy and accuracy of the disclosure in our filings;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
We may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the securities laws of the United States.
We are preparing our responses to your letter and commit to filing the same no later than Friday, March 21, 2010.
Very truly yours,
Petrocorp Inc.
By: /s/ Frank J. Hariton
Frank J. Hariton, Secretary
