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Kodiak Energy, Inc.
734 7th Avenue S.W., Suite 460
Calgary, Alberta T2P 3P8
Canada
November 21, 2006
VIA EDGAR
Mr. Raj Rajan,
Staff Accountant
Securities and Exchange Commission
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
Re: Form 8-K, filed November 13, 2006
File No. 333-82434
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Dear Mr. Rajan:
On behalf of the company, Kodiak Energy, Inc. ("Kodiak"), I respond as
follows to the Staff's comments received by letter dated November 15, 2006,
relating to the above-captioned Form 8-K, filed November 13, 2006.
1. Please amend your filing to disclose the date when you concluded that
your financial statements should not longer be relied on.
I have amended the Form 8-K to disclose the date on which Kodiak
concluded that the financial statements should no longer be relied on.
2. Please revise to state specifically the financial statements should not
be relied upon and identify such financial statements that should not
be relied upon.
I have amended the Form 8-K to state which financial statements should
not be relied on.
Kodiak acknowledges that:
(i) Kodiak is responsible for the adequacy and accurate of the
disclosure in the Registration Statement filing referred to above;
(ii) The staff comments or changes to disclosure in response to
staff comments do not foreclose the Commission from taking any action with
respect to the filing; and
Mr. Raj Rajan
November 21, 2006
Page 2
(iii) Kodiak may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Very truly yours,
/s/ Mark Hlady
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Mark Hlady
CEO and Director
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