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QUANTUMENERGY
OTCBB: QEGY
Frankfurt:B6A




United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C.
20549-7010

February 8, 2007

Attention: Kevin Stertzel, Division of Corporate Finance

Re: Quantum Energy, Inc.  File # 333-118138

Dear Mr. Stertzel;

Further to your comments letter dated January 23, 2007 for Quantum Energy,  Inc.
The Company has reviewed the  comments,  referred the comments to the  certified
public  accountant in order that the accounting  issues will be dealt with in an
expeditious manner. We are currently  assessing the facts,  explanations and the
extent of changes to be done to the filing quoted. We have at this date received
completed financial information dealing with the accounting matters at issue.

The  explanations  and changes as requested will require  additional  time to be
verified  accurately  and  completed  accordingly.  We  anticipate  providing  a
response  letter with  clarifications  and  explanations  and also drafts of the
amended  filings as soon as possible.  Accordingly,  we request an extension for
response to February 28, 2007.

We will endeavor to reply prior to that date if at all possible.

Thank you for your consideration.

         Yours truly,

         /s/: Ted Kozub
         --------------
         Ted Kozub
         President


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Quantum Energy, Inc.                                    Toll-Free (888)740-7276
PO Box 929                                     Email: info@quantumenergyinc.net
Penticton, BC                                      Web:www.quantumenergyinc.net
V2A 6I9