DIVERSIFIED RESOURCES INC.
37 Mayfair Road SW
Calgary, Alberta T2V 1Y8
October 25, 2011
UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549
Attn: Mark Wojciechowski
| Re: | Diversified Resources Inc. Amendemnt No. 2 to Registration Statement on Form S-1 Filed September 16, 2011 File No. 333-175183 |
Dear Mr. Wojciechowski,
As per your comment letter dated October 12, 2011 and have filed an amendment to the S-1 which was originally filed June 28, 2011. We have responded to your comments in the same order in which they were presented.
Dilution, page 10
| 1. | We have added disclosure to page 11 to address your comment. |
Plan of Distribution, page 13
| 2. | We have added disclosure to page 14 to address your comment. |
Financial Statements, page 29
Statement of Operations, page 31
| 3. | We have revised the statement of operations to include the three months ended July 31, 2011 and 2010, rather than the 6 months ended. |
Yours truly,
/s/ Gordon Smith
Gordon Smith
President
