South Texas Oil Company (formerly known as Nutek Oil, Inc.)
6330 McLeod Drive, Suite 1
Las Vegas, NV 89120
Tel : (210) 568-9760
Fax : (210) 568-9761

May 17, 2005

To:

Mr. H. Roger Schwall - Assistant Director
Ms. Melinda Kramer
Mr. Tangela Richter
Securities Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W., Mail Stop 04-05
Washington, D.C. 20549

RE:    NUTEK OIL, INC.
       PRELIMINARY PROXY MATERIALS ON SCHEDULE 14C FILED MARCH 21, 2005
       FILE NO. 0-50732

Dear Mr. Schwall,

Here follows our responses to your comment letter dated April 14, 2005 which
was received May 5, 2005.

Preliminary Proxy Materials on Schedule 14C

General

   1.   Expand  your  disclosure  to explain how you obtained the 53.64% of the
        consents  to  effectuate  the   corporate  actions  disclosed  in  your
        preliminary Information Statement.  We may have further comment.

   Disclosure in preliminary Information Statement has been expanded.

   2.   For each corporate action discussed  in  your  preliminary  Information
        Statement,  provide  the  detailed  disclosure  required by Item 20  of
        Schedule  14A.   Also, revise your list of proxy items  for  which  you
        received consent to  include  the  ratification  of "all actions of the
        Company,  its  Officers  and  Directors  since  the last  shareholders'
        meeting."

   The preliminary Information Statement has been revised  to  provide detailed
   disclosure as required by Item 20 of Schedule 14A.  The list  of proxy items
   has been revised by removing the wording, (received consent to  include  the
   ratification  of  "all  actions  of  the Company, its Officers and Directors
   since the last shareholders' meeting.")

Approve the performance based Stock Option Plan

   3.   Provide the information required  by  Item  10  of Regulation 14A.  For
        example, you should briefly describe all material features of the plan,
        identify the class of persons to be eligible for the plan, indicate the
        approximate number of persons in each class, and  state  the  basis  of
        such participation.  We may have further comment.

   The preliminary Information Statement has been revised to provide the
   information required by item 10 of Regulation 14A.


If  you  have  any  questions  or concerns regarding this comment letter or our
filing,  please  do  not  hesitate to  contact  either  one  of  the  following
individuals.

Best regards,
South Texas Oil Company

/s/ Murray N. Conradie                  /s/ Jason F. Griffith, CPA

Murray N. Conradie                      Jason F. Griffith, CPA
President / CEO                         Chief Financial Officer
210-568-9760 (voice)                    210-568-9760 (voice)
210-568-9761 (fax)                      210-568-9761 (fax)