SOEFL INC.
112 NORTH CURRY STREET
CARSON CITY, NEVADA 89703
Tel (877) 685-1955
Fax (866) 334-2567
August 12 , 2009
VIA EDGAR AND FAX
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street North East
Mail Stop 20549-4561
Washington, DC 20549
Fax 202-772-9205
Re:
SOEFL Inc. (the "Company")
File No. 333-158153
Dear Mr. Dougherty:
On July 23, 2009, we received a verbal comment from your office that the legal opinion of Thomas Cook, Esq. filed with the Company's Form S-1 Registration Statement had expired. We therefore filed our Form S-1 Amendment No. 3 on July 27, 2009.
On the assumption that we addressed what we thought was your last comment on the Company’s Form S-1 Registration Statement, on August 5, 2009, we requested the acceleration of the effective date of the Registration Statement to 9:30 a.m. (EST) Thursday, August 6, 2009.
As we have not been notified that the Company’s Form S-1 Registration Statement is effective, would it be possible to get an update from you on the status of the Company’s Form S-1 Registration Statement?
Sincerely,
/s/ Ratree Yabamrung
Ratree Yabamrung, President
