March 24, 2011
Anne Ngugen Parker, Esq., Branch Chief
Division of Corporation Finance
U.S, Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Tuffnell Ltd. Form 10-K for fiscal year ended September 30, 2010 Filed March 1, 2011 File No. 0-53610 |
Dear Ms. Parker,
In response to you comment letter dated March 16, 2011, regarding the Form 10-K annual report of Tuffnell Ltd (the "Company") for its fiscal year ended September 30, 2010, the Company has filed an amendment to its form 10-K that:
| 1. | Revised the audit report that covers the entire inception to-date period through September 30, 2010, in the opinion paragraph of the report; and |
| 2. | Added the complete fully executed versions of the two warrant agreements of the Company as exhibits. |
The Company hereby acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| 2. | 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 |
| 3. | 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. |
Thank you for your assistance regarding this matter.
Very truly yours, TUFFNELL LTD. /s/ George Dory George Dory, Chief Executive Officer and President |
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