-----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, KhdU65+j2fE1L3VsxQfmHNJgiGxeSsROK0ANTV4mHNxhmyrw5HKm0S47MsHqiAvZ MfQevs4Dx2Q9lrELUqZIWw== 0001078782-07-001263.txt : 20071205 0001078782-07-001263.hdr.sgml : 20071205 20071205162654 ACCESSION NUMBER: 0001078782-07-001263 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071205 DATE AS OF CHANGE: 20071205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DAYBREAK OIL & GAS INC CENTRAL INDEX KEY: 0001164256 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 910626366 STATE OF INCORPORATION: WA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-135843 FILM NUMBER: 071286950 BUSINESS ADDRESS: STREET 1: 601 W. MAIN AVE. STREET 2: SUITE 1017 CITY: SPOKANE STATE: WA ZIP: 99201 BUSINESS PHONE: (509) 462-0315 MAIL ADDRESS: STREET 1: 601 W. MAIN AVE. STREET 2: SUITE 1017 CITY: SPOKANE STATE: WA ZIP: 99201 FORMER COMPANY: FORMER CONFORMED NAME: DAYBREAK MINES INC DATE OF NAME CHANGE: 20011231 RW 1 daybreakrw.htm FORM RW Faceprint RW







David S. Hunt

email: dh@hunt-pc.com


THE HUNT LAW CORPORATION

A Professional Corporation

66 Exchange Place

Salt Lake City, Utah 84111



Telephone:  (801) 355-7878

Facsimile:  (801) 906-6164


December 5, 2007




Securities & Exchange Commission

Washington, DC 20549



Re:

Daybreak Oil and Gas, Inc.

Registration Statement on Form SB-2

File No. 333-135843


To Whom It May Concern:


This office represents Daybreak Oil and Gas, Inc. Inasmuch as the board of directors deems that the cost of registering these securities outweighs the benefit to the stockholders, and pursuant to unanimous resolution of the board of directors, Daybreak Oil and Gas, Inc. hereby withdraws its Registration Statement on Form SB-2, originally filed on July 28, 2006. Thank you for your attention in this matter.


Respectfully,


/s/ David S. Hunt


David S. Hunt

Attorney for Daybreak Oil and Gas, Inc.



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