EPIC ENERGY RESOURCES, INC.

                       1450 Lake Robbins Drive, Suite 160
                             The Woodlands, TX 77380
                                 (281) 419-3742

                                November 5, 2008


Kristina Aberg
Securities and Exchange Commission
Mail Stop 4561
100 F Street, NE
Washington, DC 20549

      Re:   Epic Energy Resources, Inc.
            Form S-1
            SEC File No. 333-148479


     Epic Energy  Resources,  Inc. (the  "Company")  requests that the effective
date of the above captioned Registration Statement be accelerated to November 7,
2008, 11:30 a.m. Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the  Company  may not assert the  declaration  of  effectiveness  as a
          defense in any  proceedings  initiated by the Commission or any person
          under the federal securities laws of the United States.

                                Very truly yours,


                                /s/ Mike Kinney
                                ----------------------------------------
                                Mike Kinney, Principal Financial and
                                Accounting Officer