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