-----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, RuXjvHdOdqA7NyI8yTbyopuaIyVMDJx7c9Mdqjfi2cHdobekjXufTqt5/N+iQHP1 BM5QGxGitykBE/uN7/TPdg== 0000950129-08-003374.txt : 20080922 0000950129-08-003374.hdr.sgml : 20080922 20080605114821 ACCESSION NUMBER: 0000950129-08-003374 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080605 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FOOTHILLS RESOURCES INC CENTRAL INDEX KEY: 0001133494 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4540 CALIFORNIA AVENUE STREET 2: SUITE 550 CITY: BAKERSFIELD STATE: CA ZIP: 93309 BUSINESS PHONE: (661) 716-1320 MAIL ADDRESS: STREET 1: 4540 CALIFORNIA AVENUE STREET 2: SUITE 550 CITY: BAKERSFIELD STATE: CA ZIP: 93309 CORRESP 1 filename1.htm corresp
June 5, 2008
VIA EDGAR CORRESPONDENCE
H. Roger Schwall
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington D.C. 20549-7010
  Re:    Foothills Resources, Inc.
Amendment No. 8 to Registration Statement on Form S-1
Filed May 23, 2008
File No. 333-137925
Dear Mr. Schwall:
We are writing in response to your telephonic comments to Amendment No. 8 to the Registration Statement on Form S-1 of Foothills Resources, Inc. (the “Company”), filed with the Securities and Exchange Commission (the “Commission”) on May 23, 2008, File Number 333-137925 (the “Registration Statement”). We filed Amendment No. 9 to the Registration Statement (the “Amended Registration Statement”) with the Commission on June 4, 2008. To facilitate your review of our Amended Registration Statement, we have provided a marked version of the Amended Registration Statement that compares the current amendment to the previous amendment.
Please feel free to call me at (661) 716-1320 or our counsel, C.N. Franklin Reddick, at (310) 229-1000 if you require additional information.
         
  Sincerely,

 		  
  /s/ W. Kirk Bosché    
  W. Kirk Bosché   
  Chief Financial Officer   
 
cc:    Ronald Winfrey, Securities and Exchange Commission
Karl Hiller, Securities and Exchange Commission
Carmen Moncada-Terry, Securities and Exchange Commission

-----END PRIVACY-ENHANCED MESSAGE-----