SILVER BUTTE COMPANY
45 NE 410 Loop, Suite 495
San Antonio, TX 78216
210-524-9724
March 8, 2011
H. Roger Schwall
Securities & Exchange Commission
Washington, D.C. 20549
Re:
Silver Butte Company
Form 10-K for the Fiscal Year Ended August 31, 2010
Filed November 10, 2010
Form 10-Q for the Fiscal Year Ended November 30, 2010
Filed January 12, 2011
Form 8-K
Filed January 14, 2011
Amendment No. 1 to Preliminary Information Statement on Schedule 14C
Filed January 24, 2011
File No. 1-05790
Mr. Schwall:
I am writing in response to the Staff's comment letter dated February 24, 2011 concerning Silver Butte's response to the Staff's comments.
The Company requests a 14-day extension in order to complete its response to the accounting related comments. Terry Dunne, C.P.A. is assisting the Company and is seeking guidance from SEC Staff accountant, Paul Monsour, in regard to restating the proforma financial statement. Additionally, Gulfmark's certifying accountant has not completed its review and company responses to the Staff's other accounting comments.
Sincerely,
Silver Butte Company
/s/ Michael R. Ward
___________________________
Michael R. Ward, President, CEO
