SIENNA RESOURCES, INC.
                             70160 Sun Valley Drive
                             Rancho Mirage, CA 92270
                            Telephone 1-760-799-6688
                           siennaresources1@yahoo.com


January 13, 2009

Mr. H. Roger Schwall, Assistant Director
U.S. Securities and Exchange Commission
Office of Small Business
Division of Corporate Finance
Washington, DC 20549

Re: Sienna Resources.
    Post-Effective Amendment to Registration Statement on Form S-1
    File Number: 333-152023

Dear Mr. Schwall:

This  letter  shall  serve  as  notification   that  the  company  has  filed  a
post-effective  amendment to the Registration  Statement on Form S-1 that became
effective on July 17, 2008. The purpose of the amendment is to notify  potential
investors  that the offering had been  extended an additional 90 days per a vote
of the  board  of  directors.  To  date no  shares  have  been  sold  under  the
registration.  No other changes were made to the prospectus other than including
the latest reviewed financials dated September 30, 2008.

Very truly yours,


/s/ Julie Carter
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Julie Carter, President