Mail Stop (Room 4561)
      March 16, 2006


Robert Genesi
President
Frontier Energy Corporation
2413 Morocco Avenue
North Las Vegas, Nevada 89131


Re:   	Frontier Energy Corporation
	Item 4.01 Form 8-K
      Filed March 13, 2006
      File No. 033-05844-NY


Dear Mr. Genesi:

      We have reviewed your filing and have the following
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
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not 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.

1. Revise to state whether the former accountant resigned,
declined
to stand for re-election or was dismissed as required by Item
304(a)(1)(i) of Regulation SB.  It is not sufficient to state that
the former accountant has "decided to withdraw from the Public
Company Auditing Oversight Board and will no longer be performing
public company audits" as that wording is unclear to the reader.
2. We note your disclosure that during the years ended December
31,
2004 and 2003 and the subsequent interim period prior to engaging
De
Joya Griffith & Company, LLC that neither the Company nor someone
on
its behalf consulted the newly engaged accountant regarding any
matter.  Describe the relationship, if any, between De Joya &
Company
and De Joya Griffith & Company, LLC, and why you believe that
additional disclosures are not required in accordance with Item
(a)(2) of Regulation SB.


         *******

      As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
provide
us with a response.  Please submit all correspondence and
supplemental materials on EDGAR as required by Rule 101 of
Regulation
S-T.  You may wish to provide us with marked copies of any
amendment
to expedite our review.  Please furnish a cover letter with any
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 any amendment and your responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed 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 connection with our review of
your
filing or in response to our comments on your filing.






	If you have any questions, please call Morgan Youngwood at
(202)
551-3479 or myself at (202) 551-3730.

							Sincerely,



							Stephen Krikorian
							Accounting Branch Chief


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Robert Genesi
GTDATA Corporation
March 16, 2006
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