Penn Octane Corporation
77-530 Enfield Lane, Bldg D
Palm Desert, CA 92211
(760) 772-9080
July 3, 2007
Via EDGAR
April Sifford, Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
| | |
| Re: | | Penn Octane Corporation
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed April 17, 2007
Form 10-Q for the Fiscal Quarter Ended March 31, 2007
Filed May 21, 2007
File No. 000-24394
Comment Letter Dated June 21, 2007 |
Dear Ms. Sifford:
In connection with the above referenced comment letter, Penn Octane Corporation (“Penn”) requests an additional 10 business days from the original response due date of July 6, 2007, in order to respond to the comment letter. This request is based on the additional time required to gather and complete all the necessary information in order to prepare our response.
Please contact me directly at 310-563-1830 if you have any objection to the revised timing described above.
Thank you for your consideration.
Sincerely,
| | | |
| /s/ Ian T. Bothwell | | |
| | | |
Ian T. Bothwell,
Vice President and Chief Financial Officer | | |
| Penn Octane Corporation | | |
