METZGER & McDONALD PLLC A PROFESSIONAL LIMITED LIABILITY COMPANY ATTORNEYS, MEDIATORS & COUNSELORS STEVEN C. METZGER 3626 N. HALL STREET, SUITE 800 DIRECT DIAL 214-740-5030 DALLAS, TEXAS 75219-5133 FACSIMILE 214-224-7555 SMETZGER@PMKLAW.COM 214-969-7600 214-523-3838 WWW.PMKLAW.COM 214-969-7635 November 23, 2010 Via EDGAR The Securities and Exchange Commission 100 F. Street Washington, D.C. 20549-7010 Attn: Karl Hiller, Branch Chief Joanna Lam, Staff Accountant Re: Spindletop Oil & Gas Co. (Commission File No. 000-18774; CIK No. 0000867038) - Form 10-K for the fiscal year ended December 31, 2009 filed April 15, 2010; Form 10-Q for quarter ended March 31, 2010, filed May 17, 2010; Form 10-Q for Quarter ended June 30, 2010, filed August 16, 2010. Ladies and Gentlemen: On behalf of Spindletop Oil & Gas Co., a Texas corporation ("Spindletop") this letter is being filed as correspondence uploaded on the EDGAR system on behalf of Spindletop as an initial response to a letter of comment from the Staff of the Securities and Exchange Commission dated November 8, 2010. Such comment letter from the Staff requests a response within 10 business days from the date of such letter which would work out to be November 23, 2010 (recognizing that November 11 was Veterans Day and a federal holiday). Unfortunately, by virtue of the press of time of other matters, departure of certain employees responsible for part of the responses to comments, Spindletop will not be able to be responsive to such comment letter of the Staff until at least December 8, 2010, which is beyond the ten business days. This information has been orally communicated to Ms. Joanna Lam, Staff Accountant by the undersigned in a voicemail message and subsequently in a conversation on November 23, 2010. This letter is being filed under the EDGAR system as requested by Ms. Lam of the Staff. If you would like to discuss this matter further in advance of the December 8, 2010 extended response date, please do not hesitate to contact the undersigned at any time at 214-740-5030 direct, or Robert E. Corbin of Spindletop at 972-644-2581. Very truly yours, /s/ Steven C. Metzger Steven C. Metzger The Securities and Exchange Commission November 23, 2010 Page 2 cc: Robert E. Corbin Spindletop Oil & Gas Co. 12850 Spurling Rd., Suite 200 Dallas, Texas 75230