Consolidated Energy, Inc.
                                 76 George Road
                           Betsy Lane, Kentucky 41605
                                 (859) 488-0070



                                                              January 12, 2006

VIA ELECTRONIC SUBMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

        Re:      Consolidated Energy, Inc. (the "Company")
                 Registration Statement on Form SB-2
                 Initially Filed August 5, 2005
                 File No. 333-127261

Ladies and Gentlemen:

     We previously filed the above-referenced Form SB-2 registration statement
and hereby request that such registration statement be withdrawn at your
earliest convenience. No securities were offered or sold pursuant to this
registration statement. We request this withdrawal because the Company plans to
enter into a new private placement financing transaction and register the shares
of common stock underlying such private placement on another registration
statement together with the Company's prior completed transactions. Please apply
the Company's filing fee to its account with the SEC. If you have any questions
concerning this matter, please contact Richard A. Friedman, Esq. at (212)
930-9700.

     Thank you for your assistance in this matter.


                                       CONSOLIDATED ENERGY, INC.


                                       By: /s/ David Guthrie
                                          ------------------
                                          David Guthrie
                                          President