North Texas Energy (NTEX) CORRESP Correspondence with SEC

February 12, 2015

VIA EDGAR

Ronald Winfrey

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re:          North Texas Energy, Inc.

Engineering Reserve Spreadsheet

File No. 333-178251

Dear Mr. Winfrey:

In your correspondence dated February 2, 2015, in comment 2(a) you requested the following:

One-line recaps in spread sheet format for each of the company wells or proved undeveloped locations on the lease. Each line should include well name/location number/identifier, field name, applicable reserve category, gross reserves, net reserves, working interest, revenue interest, oil price, future net revenue, net production costs, applicable tax (production/ad valorem), net development costs, years of economic life, undiscounted future net income, and discounted (at 10%) future net income. Please include the dates of first booking and estimated first production for each proved undeveloped location, and a bottom line summation.

We are submitting the spreadsheet to address comment 2(a) for your review so that we may better respond to comments 2(b), 2(c), and 2(d).

Sincerely,

/s/ Kevin Jones

Kevin Jones, CEO

North Texas Energy, Inc., 5057 Keller Springs Road, Addison, TX, 75001, (469) 718-5572

John M. Durkee, PE  4915 South Newport Avenue  Tulsa, Okla. 74105-4619

voice 918-381-9292   fax 918-742-0624

February 12, 2015

Mr. Kevin Jones, CEO/Director

North Texas Energy, Inc.

5057 Keller Springs Road, Suite 300

Addison, Texas 75001

Re:  Discussion of the Spreadsheet for Revision of the Reserve Analysis for December 31, 2013

Dear Mr. Jones:

The attached spreadsheet is submitted to you in partial response to Item 2a of the February 2nd  Letter from Mr. Karl Hiller, Branch Chief, Division of Finance, US Securities and Exchange Commission.

This spreadsheet  itemizes each of the Texas Railroad Commission mandated two acre locations for leases owned by North Texas Energy indicating the well number or undrilled status of each and the reservoir factors attributed to that acreage. It does not address the economic nature of those factors. It is simply volumetric calculations for OOIP and the arbitrary 30% producable assumption.

Reservoir parameters used in this calculation are derived from field studies by me, unpublished reports and published papers specific to the Minerva-Rockdale Oilfield and the Navarro (Minerva) sands within that field.

The twenty feet of reservoir thickness estimated for the undrilled locations would be considered a minimum net oil sand throughout this field. The fact that a significantly thicker sand channel crosses the leases has been ignored in favor of the field wide minimum except where logs confirm thicker reservoir sands.

Balch wells 11, 12 and 14 are shown as twenty feet because the wells did not log more than twenty feet of the reservoir. Drilling stopped before the sand was fully penetrated.

Math models reflecting the developed-producing or undeveloped nature of the proved reserves will be prepared to indicate that portion expected to be enonomically produced based upon the price structure required and conditions in effect for the 2013 year.

									NORTH TEXAS ENERGY, INC.
									Reconciling the Various Reserve Worksheets
									AS OF 12-31-2013
NET RESERVE CALCULATION WORKSHEET
(from an reservoir engineering perspective: Does the oil exist in the reservoir?													Balch Lease = 90.75 acres = 45 each 2 acre locations
													MacGregor Lease = 35 acres = 17 each 2 acre locations
			Acreage				AVERAGE RESERVOIR CONDITIONS						RESERVIOR BARRELS OF OIL								FORMATION VOLUME FACTOR		LS. GROSS STOCK TANK BARRELS		NTE NRI		PDP NTE NRI BARRELS		PROVED UNDEVELOPED NON-PRODUCING
																	OOIP(bbls)		30% prod
Well # / Status			Gross		NET		Logged net sd Estimated net sd		% por		sw		shale %		pore vol (bbl)
	1	plugged		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	2	inj ?		2		2		30		32		0.35		20		119,169		77,460		22,131		1.15		19,245		0.81250				15,636
	3	inj ?		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	4	inj ?		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	5	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	6	inj ?		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	7	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	8	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	9	inj ?		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	10	prod		2		2		52		32		0.35		20		206,560		134,264		38,361		1.15		33,357		0.81250				27,103
	11	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250		10,424
	12	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250		10,424
	13	prod		2		2		60		32		0.35		20		238,338		154,920		44,263		1.15		38,489		0.81250		31,273
	14	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250		10,424		10,424
	15	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	16	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	17	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	18	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	19	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	20	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	21	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	22	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	23	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	24	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	25	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	26	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	27	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	28	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	29	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	30	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	31	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	32	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	33	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	34	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	35	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	36	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	37	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	38	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	39	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	40	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	41	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	42	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	43	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	44	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	45	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.81250				10,424
	1	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	2	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	3	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	4	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	5	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	6	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	7	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	8	prod		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	9	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	10	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	11	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	12	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	13	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	14	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	15	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	16	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
	17	undrilled		2		2		20		32		0.35		20		79,446		51,640		14,754		1.15		12,830		0.85000				10,905
				Acreage			AVERAGE RESEROIR CONDITIONS								RESERVOIR BARRELS OF OIL						FORMATION VOLUME FACTOR		L.S. GROSS STOCK TANK BARRELS		NTE NRI		PDP NTE NRI BARRELS		PROVED UNDEVELOPED NON-PRODUCING
Well # / Status			Gross		NET		Logged net sd Estimated net sd		% por		sw		shale %		pore vol (bbl)		OOIP(bbls)		30% prod
TOTAL CALCULATED ORIGINAL PRODUCIBLE OIL															3,336,733		2,168,876		975,257				848,049				62,545		645,098
									Formation volume factor						1.15
		Total Stock Tank Barrels															1,885,979		848,049			TOTAL PROVED NTE NRI BARRELS							707,643