secletter.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

CORRESP 1 filename1.htm secletter.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

September 11, 2007

United States Securities and Exchange Commission Division of Corporate Finance 100 F Street NE

Washington, DC 20549-7010

Attention: Ms. April Sifford

Dear Ms. Sifford:

Re: FEC Resources Inc. Form 20 F for the Fiscal Year Ended December 31, 2006 Filed July 13, 2007 File No. 000-17729

We are in receipt of your letter dated August 9, 2007 and are preparing a response. We anticipate responding by September 30, 2007 as we are going over the items with our auditors.

Yours truly,
FEC Resources Inc.

“signed”

Riaz Sumar
Director and Chief Financial Officer