CRONE ROZYNKO LLP
101 Montgomery Street, Suite 1950
San Francisco, CA 94104
(415) 955-8900
FAX: (415) 955-8910
October 2, 2007
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 7010
Washington, D.C. 20549-7010
Attn: Mr. Bob Carroll
| Re: | China North East Petroleum Holdings, Ltd. | |
| Form10-KSB for the Fiscal Year Ended December 31, 2006 | ||
| Filed April 16, 2007 | ||
| File No. 0-49846 | ||
| Form 10-QSB for the period ended March 31, 2007 | ||
| Filed May 21, 2007 | ||
| Form 10-QSB for the period ended June 20, 2007 | ||
| File August 14, 2007 | ||
Dear Mr. Carroll:
On behalf of China North East Petroleum Holdings, Ltd. (the “Company”), we hereby respectfully request that the Commission extend the due date for the Company’s response to the Commission’s comment letter dated September 17, 2007 regarding the above reference matters, until Friday, October 12, 2007.
Thank you for the Commission’s consideration of our request for extension. Please feel free to contact me at (415) 955-8900 with any questions or to discuss this request for extension.
| Very truly yours, | |
| CRONE ROZYNKO LLP | |
| /s/ Alisande M. Rozynko | |
| Alisande M. Rozynko |
