SOUTH TEXAS OIL COMPANY
2802 Flintrock Trace, Suite 252
Telephone: (512) 371-4152 Austin, TX 78738
Facsimile: (512) 263-5046
March 14, 2007
Securities and Exchange Commission
Kevin Sterrtzel, Division of Corporation Finance
Mail Stop 7010
100 F Street, N.E.
Washington, D.C. 20549
Re: SOUTH TEXAS OIL COMPANY
COMMENT LETTER DATED MARCH 7, 2007
FORM 8-K
FILE NO. 0-50732
FILED ON MARCH 6, 2007
Dear Mr. Sterrtzel:
The following are South Texas Oil Company's responses to the comments sent
under cover of your March 7, 2007 letter sent to my attention. An Amendment on
Form 8-K is being filed at the same time that this letter is being forwarded to
your attention.
Form 8-K filed March 6, 2007
1. We note in your filing that your former auditor was dismissed on
February 8, 2007. It appears you did not file your Form 8-K for this
event until March 6, 2007. Please note that disclosure of events
required under Form 8-K shall be made within 4 business days of the
event.
Response: Form 8-K was provided to our Edgar service for processing;
however, it was not processed timely. The Company recently appointed a
CFO whose responsibilities will include assisting with and following up
on the necessary filings to ensure that they are completed timely.
2. Your disclosure refers to an attached letter from Larry O'Donnell, CPA
filed as Exhibit 16. We are unable to locate the referenced letter in
your filing. Please file an amendment under cover of Forms 8-KA and
include the ITEM 4.01 designation, that includes the letter from the
former accountant filed as an Exhibit 16.
Response: Exhibit 16, letter from Larry O'Donnell, CPA was
inadvertently omitted from the original filing. The Amendment on Form
8-K contains the appropriate Exhibit.
Sincerely,
/s/ Murray N. Conradie
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Murray N. Conradie
Chairman/CEO