August 21, 2009

Ethan Horowitz, Staff Accountant

Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549-3561

 Re:    Next Fuel, Inc. Item 4.02 Form 8-K Filed August 18, 2009 File No. 333-148493

Dear Mr. Horowitz:

We represent Next Fuel, Inc. (the “Company”). We are in receipt of your letter dated August 20, 2009 and the following sets forth our responses to same:

Form 8-K Filed August 18, 2009

1.   Please revise to provide additional disclosure regarding the nature of the accounting error identified in your filings and the cause of this error.  Your revised disclosure should also explain the effect of the accounting error on your previously issued financial statements.  In addition, please disclose whether you intend to restate your prior period financial statements.  Refer to Item 4.02(a) of Form 8-K.

Answer: The Company has filed an amended Form 10k for the year ended September 30, 2008 and an amended Form 10q for the periods ended December 31, 2008 and March 31,2009 to restate the prior period financial statements. The 8k has been amended to disclose the nature and cause of this error and a table has been filed as an exhibit to the amended Form 8-k to provide additional disclosure regarding the effect of the accounting error identified in your filings.

Very truly yours,

ANSLOW & JACLIN, LLP

By:  /s/ Gregg E. Jaclin  

          GREGG E. JACLIN