<Page> March 24, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0405 Re: Comment Letter Received March 24, 2005 Credo Petroleum Corporation Form 10-K, Filed January 30, 2006 File No. 000-08877 On March 24, 2006 I spoke with Mark Wojciechowski with the Securities and Exchange Commission Division of Corporation Finance and requested an extension of time for CREDO Petroleum Corporation's response to the comment letter identified above from April 6, 2006 to April 28, 2005. The company is requesting this extension of time for the following reasons: 1. To allow the company the required time to complete previously scheduled Sarbanes-Oxley documentation and compliance work; and 2. To allow the company adequate time to thoroughly understand and address the comments presented in the comment letter. Please contact me directly with any questions or concerns at 303-297-2200. Sincerely, CREDO PETROLEUM CORPORATION /s/ David W. Vreeman ------------------------- David W. Vreeman Vice President and Chief Financial Officer (Principal Financial and Accounting Officer) DWV/mdh