December 5, 2005

Mr. Thomas J. Cunningham
Secretary, Treasurer, Chief Financial Officer
Tri-Valley Corporation
5555 Business Park South, Suite 200
Bakersfield, CA  93309

	Re:	Tri-Valley Corporation
		Form 10-K/A for Fiscal Year Ended December 31, 2004
Filed April 29, 2005
File No. 1-31852


Dear Mr. Cunningham:

      We have reviewed your filings and have the following
engineering comments.  Where indicated, we think you should revise
your document in response to these comments.  If you disagree, we
will consider your explanation as to why our comment is
inapplicable
or a revision is unnecessary.  Please be as detailed as necessary
in
your explanation.  In some of our comments, we may ask you to
provide
us with information so we may better understand your disclosure.
After reviewing this information, we may raise additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.



Form 10-K for the Fiscal Year Ended December 31, 2004


1. It appears past recovery does not support your estimate of 30%
recovery efficiency.   Using the reservoir properties provided in
your report for the offsetting Chase property, results in an
actual
recovery of 2.5% of original oil in place since the mid 1980`s.
We
are not aware of any demonstrated recovery in the range of the 30%
that your estimate assumes.  If you were to assume the same 2.5%
recovery factor for your property the estimated ultimate recovery
is
only 3 million barrels.   However, as stated previously you must
limit your estimate of proved undeveloped reserves to only the
direct
offsets of wells that have demonstrated economic production.
Therefore, please revise your document accordingly.


Closing Comments

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.





In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* 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

* 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	You may contact Yong Choi at (202) 551-3758, Sandy Eisen at
202-
551-3864, or April Sifford, Branch Chief, at (202) 551-3684 if you
have questions regarding comments on the financial statements and
related matters.  You may contact James Murphy, Petroleum
Engineer,
at (202) 551-3703 with questions about engineering comments.

								Sincerely,



								H. Roger Schwall
								Assistant Director

cc: 	Yong Choi
      Sandy Eisen
April Sifford
      James Murphy


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Mr. Thomas J. Cunningham
Tri-Valley Corporation
December 5, 2005
page 3




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
WASHINGTON, D.C. 20549

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010