STRASBURGER & PRICE, LLP
600 Congress Avenue, Suite 1600
Austin, Texas 78701
Telephone: 512-499-3600
Fax: 512-536-5719
March 13, 2009
VIA EDGAR TRANSMISSION
H. Roger Schwall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549-7010
Attention: | John Lucas |
RE: | Tri-Valley Corporation |
| Form 10-K For the Fiscal Year Ended December 31, 2007 |
| Filed March 14, 2008 |
| Form 10-K/A for the Fiscal Year Ended December 31, 2007 |
| Filed February 2, 2009 |
| File No. 001-31852 |
| Response Letter Dated January 30, 2009 |
Dear Mr. Lucas:
Confirming our telephone conversation yesterday, our client, Tri-Valley Corporation, expects to file its response to the Commission staff’s comment letter dated March 4, 2009, on or before Tuesday, March 31, 2009. Tri-Valley also intends to file a Form 12b-25 notice with respect to its Form 10-K for the fiscal year ended December 31, 2008, and it expects to file the comment response and a 2007 10-K amendment as well as the 2008 10-K at approximately the same time, on or before March 31.
Thank you for your courtesy. Please contact me if you have questions or require additional information.
Very truly yours,
/s/ Lee Polson
Lee Polson
