Northern Empire Energy Corp.
A Nevada Corporation
118 8th Ave. NW
Calgary, Alberta T2M 0A4, Canada
Telephone: 403-456-2333
September 4, 2009
VIA EDGAR TRANSMISSION AND FIRST CLASS MAIL
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U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street N.E.
Washington, DC 20549
Attention: Mr. Craig Wilson
Senior Assistant Chief Accountant
Re: Northern Empire Energy Corp.
Form 8-K filed on August 28, 2009
File No.: 000-52725
Dear Mr. Wilson:
On behalf of Northern Empire Energy Corp., this letter responds to your
September 2, 2009 comment letter, concerning Item 4.01 on our Form 8-K filed
with the Commission on August 28, 2009.
We respectfully note the Staff's comment, and we have amended Item 4.01 of
Form 8-K today. Per your comment letter, our amended filing includes the
statement that "On August 27, 2009, the Public Company Accounting Oversight
Board ("PCAOB") revoked the registration of Moore and Associates Chartered
because of violations of PCAOB rules and auditing standards in auditing the
financial statements, PCAOB rules and quality controls standards, and Section
10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and
noncooperation with a Board investigation."
Further to your comment letter concerning our re-audit requirements, we intend
to have our new auditors Seale and Beers, CPAs: 1) review our interim
financial statements and related notes; and 2) cause Seale and Beers, CPAs to
audit all financial statements to be included in our Form 10-K filing
(including those previously audited by Moore and Associates Chartered). The
Company does not intend to rely on any financial statements audited by Moore
and Associates Chartered in such interim reports or 10-K filings or with
respect to any future financial statements filed with the Commission.
The Company acknowledges that:
1) The Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
2) 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
3) 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.
We want to thank you for your assistance in our compliance with the
applicable disclosure requirements.
Respectfully submitted,
Northern Empire Energy Corp.
By: /s/ Jeffrey Cocks
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Jeffrey Cocks
President,
Chief Financial Officer, and
Director