SOEFL INC.
112 NORTH CURRY STREET
CARSON CITY, NEVADA 89703
Tel (877) 685-1955
Fax (866) 334-2567
April 11, 2011
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ryan Houseal
Tel: (202) 551-3105
Fax: (202) 772-9210
Re:
SOEFL Inc.
Post-Effective Amendment No. 3 to Registration Statement on Form S-1, as amended,
Registration Statement on Form S-1 Filed March 23, 2009
File No. 333-158153
Dear Courtney Haseley, Esq.:
Tomorrow we are filing a Post-Effective Amendment No.3 to our Registration Statement on Form S-1, as amended, (File No. 333-158153) for the purpose of addressing your comments dated April 8, 2011.
1. We provided executive compensation information for the fiscal year ended December 31, 2010.
2. Updated financials from our recent Form 10-K annual filing are included.
3. Updated consents were obtained from our independent registered public accounting firm and counsel.
Please forward a copy of your comments to the undersigned via facsimile at (866) 334-2567.
Sincerely,
/s/ Ratree Yabamrung
Ratree Yabamrung, President
