800 Gessner, Suite 200
Houston, Texas 77024
February 14, 2013
Via EDGAR Correspondence
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
This response is submitted under the Closing Comments of your letter to Duma Energy Corp. (the "Company") dated January 16, 2013, which required that the Company provide a written statement acknowledging certain items set forth in your letter.
Accordingly, the Company hereby acknowledges as follows:
- the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
DUMA ENERGY CORP.
By:/s/ Sarah Berel-Harrop
Sarah Berel-Harrop
Secretary, Treasurer and Chief Financial Officer