 | COUGAR OIL AND GAS CANADA INC. Suite 1120, 833 – 4 Avenue S.W. Calgary, Alberta T2P 3T5 Phone: +1 403-262-8044 Fax: +1 403-513-2670 info@cougarenergyinc.com www.cougarenergyinc.com |
July 5 , 2011
Mr. Karl Hiller
Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington DC 20549
| Re: | Cougar Oil and Gas Canada Inc. |
| Form 20-F for the Transition Period Ended December 31, 2010 | |
| Filed March 31, 2011 | |
| Response Letter Dated May 31, 2011 | |
| File No. 0-53879 |
Dear Mr. Hiller:
We have received and reviewed your letter dated June 22, 2011 and as per the voice mail left with your office on June 27, 2011 we are providing this letter.
We respectfully request an extension of time until July 22, 2011 to allow us and our advisors to fully research and a prepare a complete and accurate response to the comments. The reasons for the delay in response are:
| 1. | Our securities lawyer is out of country on business until July 5, 2011. |
| 2. | Our CFO is on vacation until July 11, 2011. He came into the office on June 27, 2011 to receive the letter via email so we could review it. |
| 3. | July 1 was our national holiday in Canada and July 8 is a Civic Holiday in Calgary. |
Considering the above items we could not formulate a response with associated review of all the stakeholders in the 10 business days requested.
We thank you in advance for your assistance in this matter and should you have any questions, do not hesitate in calling me.
Sincerely.
/s/Wm S Tighe
Wm S (Bill) Tighe
CEO and Chairman of the Board