KRUSE LANDA MAYCOCK & RICKS, LLC
136 EAST SOUTH TEMPLE, TWENTY-FIRST FLOOR
SALT LAKE CITY, UTAH 84111-1124
JAMES R. KRUSE TELEPHONE: (801) 531-7090
TELECOPY: (801) 531-7091
WRITER'S E-MAIL MAILING ADDRESS:
jkruse@klmrlaw.com Post Office Box 45561
Salt Lake City, Utah 84145-0561 WRITER'S VOICE MAIL
Extension 127
April 6, 2007
EDGAR FILING AND
VIA FACSIMILE
(202) 772-9217
Ms. Mary K. Fraser
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Paxton Energy, Inc.
Registration Statement on Form SB-2
SEC File No.: 333-136399
Dear Ms. Fraser:
Enclosed is a letter from Paxton Energy, Inc. requesting acceleration
of the effective date of the above-referenced registration statement to 2:00
p.m., Eastern Time, Wednesday, April 11, 2007, or the earliest practicable date
and time thereafter. The acceleration request is being submitted formally via
the EDGAR filing system.
Sincerely,
KRUSE LANDA MAYCOCK & RICKS, LLC
/s/ James R. Kruse
James R. Kruse
JRK/apm
Enclosure
[Paxton Energy Logo]
April 6, 2007
EDGAR FILING AND
VIA FACSIMILE
(202) 772-9217
Ms. Mary K. Fraser
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Paxton Energy, Inc.
Registration Statement on Form SB-2
SEC File No.: 333-136399
Dear Ms. Fraser:
Paxton Energy, Inc. hereby requests acceleration of the effective date of the
above-referenced registration statement of Form SB-2 to Wednesday, April 11,
2007, at 2:00 p.m. Eastern Time, or the earliest practicable time and date
thereafter.
In connection with the acceleration request, the officers and directors of
Paxton Energy have read the registration statement in its entirety, including
all of the exhibits thereto, and are familiar with all of the information
contained therein. To the best of our knowledge, all of the information
contained in the registration statement is complete and accurate in all material
respects. We have no information or knowledge with respect to any material fact
in connection with Paxton Energy or its past, current or prospective operation
that would be materially adverse to Paxton Energy that is not disclosed in the
registration statement or the prior filings made by Paxton Energy pursuant to
the provisions of the Securities Act of 1934, as amended.
If you have any questions respecting the foregoing, please telephone.
Sincerely,
Paxton Energy, Inc.
/s/ Tom Manz
Tom Manz
Director
- --------------------------------- --------------------------------- ----------------------------------
Corporate Office Executive Office Operations Office
- --------------------------------- --------------------------------- ----------------------------------
2533 N. Carson Street, Suite 6232 4120 Douglas Blvd., Suite 306-428 355 Burrard Street, Suite 1150
Carson City, Nevada 89706 Granite Bay, CA 95746 Vancouver, B.C. V6C 2G8
Tel: 775.841.5049 Tel: 916.797.0207 Tel: 604.215.3832
Fax: 775.883.2384 Fax: 916.791.0289 Fax: 604.215.3831
- ------------------------------------------------------------------------------------------------------
w w w . p a x t o n e n e r g y i n c . c o m
- ------------------------------------------------------------------------------------------------------