May 8, 2012
BY EDGAR
H. Roger Schwall, Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549-4628
| Re: | Response to your letter to New Source Energy Corporation |
dated May 7, 2012 regarding:
New Source Energy Corporation
Amendment No. 6 to Registration Statement on Form S-1
Filed April 24, 2012
File No. 333-176548
Dear Mr. Schwall:
New Source Energy Corporation (the “Company” or “we”) acknowledges receipt of the comment letter dated May 7, 2012, from the staff (the “Staff”) of the Securities and Exchange Commission requesting certain additional disclosures in the Company’s registration statement relating to the Company’s status as an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act. To confirm our counsel’s conversations with the Staff, we will include the requested disclosures in our final prospectus filed pursuant to Rule 424(b) promulgated under the Securities Act of 1933, as amended.
Please feel free to contact me at (405) 272-3028 if you have any questions or need additional information.
Sincerely,
/s/ Kristian B. Kos
Kristian B. Kos
Chief Executive Officer
New Source Energy Corporation
