SOEFL INC.
112 NORTH CURRY STREET
CARSON CITY, NEVADA 89703
Tel (877) 685-1955
Fax (866) 334-2567
August 31 , 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 703-813-6981
Re:
SOEFL Inc. (the "Company")
File No. 333-158153
Dear Mr. Dougherty:
Sorry for my delay, I have been travelling.
On August 13, 2009, we received a verbal comment from your office that the financials filed with the Company's Form S-1 Registration Statement had expired. We will therefore be filing a Form S-1 Amendment No. 4.
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. We withdraw that request for acceleration of the effective date of the Registration Statement.
Sincerely,
/s/ Ratree Yabamrung
Ratree Yabamrung, President
