Reply to the Attention of | Daniel Dex |
Via EDGAR Correspondence and Delivered
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.
United States of America 20549
Attention: Mr. Karl Hiller, Branch Chief
Dear Sirs/Mesdames:
Re: Duma Energy Corp.
Form 10-K for the Fiscal Year ended July 31, 2012
Filed November 13, 2012
Form 10-Q for the Fiscal Quarter ended October 31, 2012
Filed December 24, 2012
File No. 000-53313
We are counsel for and write on behalf of Duma Energy Corp. (the "Company") to acknowledge the Company's receipt of the Staff's letter of January 16, 2013 (the "Comment Letter") signed by Karl Hiller, Branch Chief of the Division of Corporation Finance of the United States Securities and Exchange Commission (the "Commission"), regarding the above-referenced 10-K and 10-Q filings by the Company. The Comment Letter requested that the Company provide a response to the Comment Letter within ten (10) business days or advise the Commission when the Company will provide the requested response.
The Company is actively working on its response to the Comment Letter in consultation with its independent registered accountant and McMillan LLP and anticipates that it will be able to provide a response by Thursday, February 14, 2013.
In the meantime, please feel free to contact the undersigned at (604) 691-6839 should you have any questions or concerns.
Yours very truly,
/s/ Daniel D. Dex
Daniel D. Dex
cc: Duma Energy Corp.
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