April 14, 2007

Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
Washington, DC  20549


Re:    Frontier Energy Corporation
       Form 10-KSB for the year ended December 31, 2006
       Filed April 19, 2007
       Form 10-SQB for the quarter ended June 30, 2007
       Filed August 20, 2007
       File No.  033-05384

Dear Mr. Heller:

This letter is in response to the correspondence dated September 25, 2007.

Form 10-KSB for the Year Ended December 31, 2006

General

1.     We are including the amended Form 10-KSB and amended Form 10-QSB to
properly reflect the changes with our responses to the comment letter.

Financial Statements

Consolidated Statements of Operations

   2.     When  the  financial  statements were Edgarized, a column of headings
          was  omitted.  The correct  headings  are  included  in  the  amended
          report.
   3.     When the  financial  statements  were  Edgarized,  formatting of some
          columns were processed in error.  The information is presented in the
          correct column in the amended report.
   4.     We have added operations subsequent to the liquidation  of  the  TSLI
          business as a cumulative loss since reentering the exploration stage.

Consolidated Statements of Cash Flows

   5.     As  with  point 3 above, the formatting of the information was skewed
          during Edgarization.   The  information  is  presented in the correct
          column in the amended report.

Note 1 - Summary of Significant Accounting Policies

   6.     The  post-split amounts were corrected in Note  2  and  under  Recent
          Sales of Unregistered Securities.  The compensation shares were post-
          split  shares.   The document was reviewed and no other discrepancies
          between post and pre-split shares were noted.

Note 5 - Stockholders' Equity

   7.     Of the 2 million shares, 1.3 million were returned before being given
          to the officers who  were  to  receive the certificates.  The correct
          shares were issued after determination  of  the vested shares due the
          officer.  The footnote has been amended to indicate  treatment of the
          shares as contingently issuable shares and only being included in EPS
          as the shares vest.
   8.     The 700,000 shares are for the remaining officer.  Note 5 was amended
          to split the disclosure of the shares for the two terminated officers
          and the treatment of the remaining officer.  The 700,000  shares were
          issued  by the transfer agent.  We have recorded officer compensation
          monthly as  the  shares  vest.   The  unvested shares are reported as
          "Common stock issued for future services  on employment agreement" as
          a contra-equity account against the shares  issued.   The  Officer of
          the Company is holding the shares on behalf of the Company,  but they
          are  still  in  his possession.  We feel this is the proper treatment
          for the shares issued  prior  to  the  completion  of  the  necessary
          conditions.
   9.     The  disclosure  was  expanded  for the issuance and exercise of  the
          options.

Controls and Procedures

   10.    The disclosure was corrected for  the  company  name  and dates.  The
          ambiguous language was removed for better clarity in the disclosure.


Additionally, we acknowledge our responsibility for the following items:

   -   the  company  is  responsible  for  the  adequacy  and accuracy  of  the
       disclosure in the filing;
   -   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
   -   the   company   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.