Fraser Trebilcock Davis & Dunlap, P.C.
Lawyers
PETER L. DUNLAP3 DOUGLAS J. AUSTIN MICHAEL E. CAVANAUGH9 JOHN J. LOOSE DAVID E.S. MARVIN4 STEPHEN L. BURLINGAME DARRELL A. LINDMAN IRIS K. LINDER GARY C. ROGERS MARK A. BUSH MICHAEL H. PERRY BRANDON W. ZUK MICHAEL C. LEVINE THOMAS J. WATERS MARK R. FOX2, 4 MICHAEL S. ASHTON H. KIRBY ALBRIGHT GRAHAM K. CRABTREE MICHAEL P. DONNELLY EDWARD J. CASTELLANI5 NAN ELIZABETH CASEY | PETER D. HOUK1 JONATHAN E. RAVEN THADDEUS E. MORGAN ANNE BAGNO WIDLAK ANITA G. FOX4 ELIZABETH H. LATCHANA TODD D. CHAMBERLAIN RYAN M. WILSON KENNETH S. WILSON2 ROBERT B. NELSON BRIAN P. MORLEY6 MARY M. MOYNE8 JOHN D. MILLER7 TONI L. HARRIS8 RYAN K. KAUFFMAN KATHERINE A. WEED JENNIFER UTTER HESTON NICOLE L. PROULX VINCENT M. PECORA G. ALAN WALLACE AZIZA N. YULDASHEVA | 124 WEST ALLEGAN STREET, SUITE 1000 LANSING, MICHIGAN 48933 TELEPHONE (517) 482-5800 FACSIMILE (517) 482-0887 website www.fraserlawfirm.com November 1, 2007 | DETROIT OFFICE TELEPHONE (313) 237-7300 FACSIMILE (313) 961-1651 archie c. fraser (1902-1998) everett r. trebilcock (1918-2002) james r. davis (1918-2005) retired donald a. hines ronald r. pentecost 1RETIRED CIRCUIT JUDGE 2ALSO LICENSED IN FLORIDA 3ALSO LICENSED IN COLORADO 4ALSO LICENSED IN DISTRICT OF COLUMBIA 5ALSO CERTIFIED PUBLIC ACCOUNTANT 6ALSO LICENSED IN NORTH CAROLINA 7ALSO LICENSED IN GEORGIA 8ALSO LICENSED BY U.S. PATENT AND TRADEMARK OFFICE 9ALSO LICENSED IN OHIO |
E-mail: ilinder@fraserlawfirm.com
DID: 517-377-0803
Securities & Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F Street NE
Washington, DC 20549
| RE: | Aurora Oil & Gas Corporation (the "Issuer") |
| Post Effective Amendment to Registration Statement No. 333-129695 |
| Post Effective Amendment to Registration Statement No. 333-130769 |
Dear Division Representative:
On October 31, 2007, we filed a Post Effective Amendment to Registration Statement No. 333-129695, and on November 1, 2007 we filed a Post Effective Amendment to Registration Statement No. 333-130769.
The registration statements are for shelf registrations for the resale of securities that were initially issued by the Issuer in private offering transactions in 2005. Not all of the shares issued in these private transactions have yet been sold, and we seek to maintain the effectiveness of the registration statements for our contractually committed period of time.
The Post Effective Amendments to the Registration Statements as filed incorporate the information from the Issuer's 2007 '34 Act filings. We have, however, maintained the existing information from the registration statements for the sections on selling security holders and plan of distribution, as modified to reflect changes from last year.
We would like the foregoing Post Effective Amendments to be declared effective before November 14, 2007, so as not to interfere with the Issuer's filing of its third quarter Form 10-Q.
Securities & Exchange Commission
November 1, 2007
Page 2
Please let me know if you have any questions, or what we can do to expedite the review of these Post Effective Amendments. I do not believe that they should require much commitment of time on the part of your staff.
Very truly yours,
FRASER TREBILCOCK DAVIS & DUNLAP, P.C.
/s/ Iris K. Linder
Iris K. Linder
IKL/blv
Enclosure
cc: Barb Lawson