A PROFESSIONAL CORPORATION   3 Triad Center Suite 500 Salt Lake City, Utah 84180   T  : (801) 532-7080 F  : (801) 596-1508   www.strongandhanni.com GLENN C. HANNI, P.C. HENRY E. HEATH PHILIP R. FISHLER ROGER H. BULLOCK R. SCOTT WILLIAMS SCOTT R. JENKINS PAUL M. BELNAP STUART H. SCHULTZ BRIAN C. JOHNSON 2 PAUL W. HESS STEPHEN J. TRAYNER STANFORD P. FITTS 7 BRADLEY W. BOWEN PETER H. CHRISTENSEN 5 ROBERT L. JANICKI H. BURT RINGWOOD CATHERINE M. LARSON KRISTIN A. VANORMAN PETER H. BARLOW GRADEN P. JACKSON 3 H. SCOTT JACOBSON MICHAEL J. MILLER 6 ANDREW D. WRIGHT MICHAEL L. FORD 4 BYRON G. MARTIN BENJAMIN P. THOMAS SUZETTE H. GOUCHER JACOB C. BRIEM  1 LANCE H. LOCKE A. JOSEPH SANO JAMES C. THOMPSON PETER J. BAXTER JENNIFER R. CARRIZAL LORI A. JACKSON BRYANT J. McCONKIE WILLIAM B. INGRAM JEREMY G. KNIGHT RYAN P. ATKINSON JARED T. HALES JEFFERY J. OWENS ANDREW B. McDANIEL SADÉ A. TURNER AREK E. BUTLER PAUL W. JONES 1 ALSO MEMBER ARIZONA BAR 2 ALSO MEMBER CALIFORNIA BAR 3 ALSO MEMBER COLORADO BAR 4 ALSO MEMBER DISTRICT OF COLUMBIA BAR 5 ALSO MEMBER OREGON BAR 6 ALSO MEMBER WASHINGTON BAR 7 ALSO MEMBER WYOMING BAR                  ESTABLISHED 1888                          ______             GORDON R. STRONG                       (1909-1969)  

March 12, 2008

FEDERAL EXPRESS

UNITED STATES SECURITIES

  AND EXCHANGE COMMISSION

DIVISION OF CORPORATION FINANCE

H. Roger Schwall, Assistant Director

ATTN: Mellissa Campbell Duru

100 F Street NW,  Mail Stop 7010

WASHINGTON, D.C. 20549-2000

RE:    Sterling Oil & Gas

          Registration Statement on Form SB2/S-1

          File No.333-148034

          Request for Acceleration       

Dear Ms. Duru:

In follow up to your telephone call to me Monday of this week, enclosed is an acceleration request with respect to the Form SB2/S-1 of Sterling Oil & Gas, requesting that the effective date be Friday, March 14, 2008.

Very truly yours,

STRONG AND HANNI

/s/ Scott R. Jenkins
Scott R. Jenkins