MAJESTIC OIL & GAS, INC.


June 21, 2006

Mr. Scott Anderegg
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0408

Re:      Majestic Oil & Gas, Inc.
         Registration Statement on Form SB-2
         File No. 333-127813

Dear Mr. Anderegg:

We hereby request acceleration of the effectiveness of the above registration
statement to Friday, June 23, 2006 at 12 p.m. noon, or such later time or date
as is practical.

We hereby acknowledge that:

      o     Should the Commission of the staff, acting pursuant to delegated
            authority, declare the filing effective, it does not foreclose the
            Commission from taking any action with respect to the filing;
      o     The action of the Commission or the staff, acting pursuant to
            delegated authority, in declaring the filing effective, does not
            relieve the company from its full responsibility for the adequacy
            and accuracy of the disclosure in the filing; and
      o     The company may not assert staff comments and the declaration of
            effectiveness as a defense in any proceeding initiated by the
            Commission or any person under the federal securities laws of the
            United States.

Our previous acceleration request dated June 12, 2006 is withdrawn and replaced
by this request.

Thank you for your consideration.



                                            Sincerely,

                                            /s/ Patrick Montalban

                                            Patrick Montalban, President