SOEFL INC.
112 NORTH CURRY STREET
CARSON CITY, NEVADA 89703
Tel (877) 685-1955
Fax (866) 334-2567
October 5 , 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 202-772-9210
Re:
SOEFL Inc. (the "Company")
File No. 333-158153
Dear Ms. Feider:
Sorry for my delay, I have been travelling.
On September 1, 2009, we received a notice that our financial statements included in our Form S-1 filings include financial statements audited by Moore and Associates Chartered ("Moore") and that since the Public Company Accounting Oversight Board ("PCAOB") has revoked Moore’s registration we may not include Moore’s audit reports or consents in our filings.
We have engaged Seale and Beers, CPAs to act as our auditor and will be including their audit reports and consents in our future filings.
Sincerely,
/s/ Ratree Yabamrung
Ratree Yabamrung, President
