CLIFFORD L. NEUMAN, P.C.

Attorney at Law

TEMPLE-BOWRON HOUSE

1507 PINE STREET

BOULDER, COLORADO 80302

Telephone: (303) 449-2100

Facsimile: (303) 449-1045

E-mail:  clneuman@neuman.com

January 4, 2008

VIA EDGAR

James Giugliano, Staff Accountant

United States Securities and Exchange Commission
Division of Corporate Finance

100 F Street, N.E.
Washington, D.C.  20549-7010

Re:	FieldPoint Petroleum Corporation
	Form 10-KSB for Fiscal Year Ended December 31, 2006
	Filed April 4, 2007
	File No.  001-32624

Dear Mr. Giugliano:

Per our conversation today, please be advised that this office serves as legal counsel to FieldPoint Petroleum Corporation (the "Company").  This will confirm that we are in receipt of the Staff’s comment letter dated December 21, 2007 to the Company’s Form 10-KSB for the year ended December 31, 2006.  

This will further confirm that Staff has agreed to extend the time for the Company to submit its formal responses to the Staff’s comments to and including January 21, 2008.  We appreciate your consideration in agreeing to this extension.

Sincerely,


_/s/ Clifford L. Neuman___

Clifford L. Neuman

CLN:

cc:  Mr. Ray Reaves