Cheetah Oil & Gas Limited
October 24, 2008
BY FAX AND EDGAR
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-7010
USA
| Attention: | Karl Hiller |
| Branch Chief |
Dear Sirs:
| Re: | Cheetah Oil & Gas Ltd. | |
| Form 10-KSB for Fiscal Year Ended December 31, 2007 | ||
| Filed May 15, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended March 31, 2008 | ||
| Filed May 20, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended June 30, 2008 | ||
| Filed August 14, 2008 | ||
| File No. 000-26907 |
In connection with your comment letter dated September 25, 2008, Cheetah Oil & Gas Ltd. (the “Company”) acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
| 2. | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and | |
| 3. | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| CHEETAH OIL & GAS LTD. | ||
| Per: | /s/ Georgina Martin | |
| Georgina Martin | ||
| Chief Financial Officer | ||
| Box 172, Station A, Nanaimo, BC V9R 5K9 | Phone: 250-714-1101 | Fax: 250-714-1186 |
