HART & HART, LLC
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
William T. Hart, P.C. ________ Email: harttrinen@aol.com
Will Hart Facsimile: (303) 839-5414
(303) 839-0061
October 7, 2014
PJ Hamidi
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Vanguard Energy Corporation
Form 10-K for the fiscal year ended September 30, 2013
Current report on Form 8-K filed File June 19, 2014
File No. 333-174194
This office represents Vanguard Energy Corporation (the "Company").
Amendment No. 1 to the Company's Form 10-K for the fiscal year ended September
30, 2013 and the Amendment No. 1 to the Company's current report on Form 8-K
filed June 19, 2014 have been filed with the Commission. This letter provides
the Company's responses to the comments received from the staff by letter dated
July 28, 2014. The paragraph numbers in this letter correspond with the numbered
paragraphs in the staff's comment letter. The number under the "page number"
column indicates the page number in the amended reports where the response to
the comment can be found.
Page Number
-----------
1. Comment complied with. 10-K/A: 24, 27
2. Comment complied with. 8-K/A: Exhibit 10.13
If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.
Very truly yours,
HART & HART, LLC
By: /s/ William T. Hart
William T. Hart