First Liberty Power CORP
7251 West Lake Mead Blvd, Unit 300
Las Vegas, NV 89128
30 March 2011
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Stephen Krikorian
Accounting Branch Chief
Division of Corporate Finance
cc: Morgan Youngwood
Staff Accountant
Division of Corporate Finance
RE: First Liberty Power Corp. (the “Company”)
Form 10-K/A for the Fiscal Year Ended July 31, 2010
Filed on December 16, 2010
File No. 000-52928
Dear Sirs,
Further to the letter of February 25, 2011, in regard to the above noted 10-K/A Company filing, we respectfully request that we be able to submit our amended filing on or before April 15, 2011. This additional time has proven to be necessary due to our having to devote out time to a re-audit of the Company’s books associated with a matter with our (prior) auditor. That has now been addressed, and we are able to focus our efforts on addressing the comments in this letter.