-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UvButKQT7DdecbLul8xWiTgRjUMQ9+mgrILKArXkrtdfUUHcdjwCZ8THEFzJt3Ba oPBi/xZw5c2EO4lyJpoLWA== 0001004878-10-000005.txt : 20100811 0001004878-10-000005.hdr.sgml : 20100811 20100108185327 ACCESSION NUMBER: 0001004878-10-000005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENERGAS RESOURCES INC CENTRAL INDEX KEY: 0001029402 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 731620724 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 NE 63RD STREET STREET 2: THIRD FLOOR CITY: OKLAHOMA CITY STATE: OK ZIP: 73105 BUSINESS PHONE: 4058791752 MAIL ADDRESS: STREET 1: 800 NE 63RD STREET STREET 2: THIRD FLOOR CITY: OKLAHOMA CITY STATE: OK ZIP: 73105 CORRESP 1 filename1.txt HART & TRINEN, LLP ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ Email: harttrinen@aol.com Donald T. Trinen Facsimile: (303) 839-5414 (303) 839-0061 - -- Will Hart January 8, 2010 Parker Morrill Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Energas Resources, Inc. This office represents Energas Resources, Inc. (the "Company"). This letter provides the Company's responses to the comments received from the Staff by letter dated December 29, 2009 and which relate to the Company's 1934 Act reports. The paragraph numbers in this letter correspond with the numbered paragraphs in the Staff's comment letter. 1. The disclosure requested by prior comments 4 and 5 are not required by Items 307 or 308T of Regulation S-K. 2. A consent from the Company's accountants was not required to be filed with the report which is the subject of this comment. 3. The disclosure requested by prior comment 6 is not required by Item 307 of Regulation S-K. If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & TRINEN, L.L.P. William T. Hart WTH:ap -----END PRIVACY-ENHANCED MESSAGE-----