Tuffnell Ltd.
1802 N. Carson Street, Suite 108-3599
Carson City, NV 89701
March 20, 2009
VIA EDGAR
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Office of Small Business
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Re:
Request for acceleration of the effective date of the Registration Statement on Form S-1 ofTuffnell Ltd.
Filed December 31, 2008 (as amended March 10, 2009)
File No. 333-156526
Pursuant to requirements of Section 8(a) of the Securities Act the undersigned hereby requests that the Form S-1 Registration Statement of Tuffnell Ltd. be declared effective on Wednesday, March 25, 2009 at 4:00PM EST or on such earlier or later date as the Commission acting pursuant to this Section 8(a) shall determine.
Tuffnell Ltd. acknowledges that
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should the Commission or the staff; acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its fill responsibility for the adequacy and accuracy of the disclosure in the filing; and
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the company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please call us at(775)-721-0542or our attorney, Joseph I. Emas at 305-531-1174.
Yours truly,
By /s/Kyle Beddome
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Kyle Beddome
Chief Executive Officer
