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                            October 25, 2021

       Peter H. Koch
       Chief Executive Officer
       ReoStar Energy Corp.
       87 N. Raymond Ave.
       Suite 200
       Pasadena, California 91103

                                                        Re: ReoStar Energy
Corp.
                                                            Offering Statement
on Form 1-A
                                                            Filed October 4,
2021
                                                            File No. 024-11669

       Dear Mr. Koch:

              We have reviewed your offering statement and have the following
comments. In some of
       our comments, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Offering Statement on Form 1-A

       Financial Statements, page 26

   1.                                                   Please revise the
offering circular to provide the requisite interim financial statements
                                                        which Part F/S of Form
1-A requires. We note that you filed the Form 1-A more than
                                                        nine months after the
most recently completed fiscal year end. See paragraphs (b) and (c)
                                                        of Part F/S.
               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.
 Peter H. Koch
ReoStar Energy Corp.
October 25, 2021
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff. We also remind you that, following qualification of your
Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a
Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered
by the report.

       You may contact Timothy S. Levenberg, Special Counsel, at (202) 551-3707
or, in his
absence, Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any
questions.



FirstName LastNamePeter H. Koch                            Sincerely,
Comapany NameReoStar Energy Corp.
                                                           Division of
Corporation Finance
October 25, 2021 Page 2                                    Office of Energy &
Transportation
FirstName LastName