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 JENNIFER UTTER HESTON NICOLE L. PROULX MATTHEW A. CARMONA VINCENT M. PECORA G. ALAN WALLACE LOUIS A. BROWN SAMANTHA A. KOPACZ | 124 WEST ALLEGAN STREET, SUITE 1000 lansing, michigan 48933 TELEPHONE (517) 482-5800 FACSIMILE (517) 482-0887 website www.fraserlawfirm.com January 3, 2008 | 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
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Mail Stop 7010
Washington, DC 20549-7010
RE: Aurora Oil & Gas Corporation Comment Letter Dated December 18, 2007
Dear Mr. Skinner:
Aurora Oil & Gas Corporation (the "Company") has received your letter dated December 18, 2007 with respect to the Company's Form 10-KSB for the fiscal year ended December 31, 2006, filed March 15, 2007, file number 1-32888; and Form 10-Q for the period ended September 30, 2007, filed November 14, 2007.
Please be advised that the Company plans to provide you with a response to your comments by January 17, 2008. Due to the holidays and vacation schedules, the Company was able to do very little work on a response over the last two weeks. The Company's reserve engineer has been on vacation and returned on January 2.
The Company's preparation of a response is also complicated by the fact that it changed auditors for the year 2007. In order to respond to the comment letter, the Company has had to reengage its prior auditors. The Company has been informed that the auditors who worked on the 2006 audit will not be available to begin providing assistance in the preparation of response until Monday, January 7.
Mr. Brad Skinner
January 3, 2008
Page 2
Please let me know if you need further information pending our response.
Very truly yours,
FRASER TREBILCOCK DAVIS& DUNLAP, P.C.
//Iris K. Linder//
Iris K. Linder
IKL/blv
cc: Barbara Lawson