UNITED REFINING ENERGY CORP.
823 ELEVENTH AVENUE
NEW YORK, NEW YORK 10019
December 6, 2007
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549
Attn: | John Reynolds |
Assistant Director
Re: | United Refining Energy Corp. (the “Registrant”) |
Registration Statement on Form S-1, as amended
SEC File No. 333-144704
Dear Sir:
We hereby confirm in writing the withdrawal of our prior request dated December 4, 2007 that the above-referenced Registration Statement on Form S-1, as amended, be declared effective at 4:30 p.m. on Thursday, December 6, 2007, or as soon thereafter as practicable. If you require additional information, please call Stuart Neuhauser at (212) 370-1300.
Very truly yours, |
/s/ James E. Murphy |
James E. Murphy |
Chief Financial Officer |
Deutsche Bank Securities Inc.
60 Wall Street
New York, New York 10005
Maxim Group LLC
405 Lexington Avenue
New York, New York 10174
December 6, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | United Refining Energy Corp. (the “Company”) |
Registration Statement on Form S-1 (File No. 333- 144704)
Ladies and Gentlemen:
In connection with the above-captioned registration statement, the undersigned, as representatives of the underwriters, hereby join in the request of the Company to withdraw the prior request dated December 4, 2007 that the effective date of such registration statement be accelerated to 4:30 p.m. (NYT) on Thursday, December 6, 2007, or as soon thereafter as practicable.
Very truly yours, | ||||
DEUTSCHE BANK SECURITIES INC., as representative of the underwriters | ||||
By: | /s/ Francis Wandels | |||
Name: | Francis Wandels | |||
Title: | Director | |||
MAXIM GROUP LLC, as representative of the underwriters | ||||
By: | /s/ Edward Rose | |||
Name: | Edward Rose | |||
Title: | Vice Chairman and General Counsel |