HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________                  harttrinen@aol.com
Will Hart                                                        (303) 839-0061
Fax: (303) 839-5414


                                  July 2, 2014

P.J. Hamidi
Securities and Exchange Commission
100 F Street, N.E.,
Washington, D.C. 20549

      Re:   Vanguard Energy Corporation


     This office represents  Vanguard Energy  Corporation.  On June 17, 2014 the
Company sold all of its oil and gas  properties.  See the  Company's 8-K reports
filed on April 17, 2014 and June 19,  2014.  The  proceeds  from the sale of the
properties  were primarily used to pay the holders of the Company's  convertible
notes.  Since the  Company  no longer  has any oil or gas  properties,  or other
materials  assets,  amending  the  Company's  1934 Act reports to respond to the
staff's  comment  letter  dated  April 10,  2014  would not  provide  any useful
information to the average investor.

      If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.

                                       Very Truly Yours,

                                       HART & HART, LLC

                                         /s/ William T. Hart
                                       By
                                            William Hart