H.  Roger  Schwall
Assistant  Director
Securities  and  Exchange  Commission
100  F  Street,  NE
Washington,  D.C.  20549-4561

RE:     SPIRIT  EXPLORATION,  INC.
        REGISTRATION  STATEMENT  ON  FORM  10
        FILED  DECEMBER  12,  2007
        FILE  NO.  000-52977

Gentlemen  and  Ladies:

     Spirit  Exploration,  Inc., file no. 0-52977 (the Company), hereby requests
the  withdrawal  of  the  above-referenced  registration statement on Form 10-SB
filed on December 12, 2007, and subsequently re-filed as Form 10 Amendment No. 1
on  March  5,  2008  (the  Registration  Statement).

     The  Company  intends to re-file its Form 10 Registration Statement when it
determines  it  is  in  the  shareholders'  best  interests.

     Please  do  not hesitate to contact our office should you have any question
or  concerns  in  relation  to  this  matter.

                                        Sincerely  yours,

                                        SPIRIT  EXPLORATION,  INC.


                                        By: \s\ Terry Fields
                                            ----------------
                                            Terry  Fields,  CEO