CORRESP 1 filename1.htm lettertosecdtd102507ccc.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

  October 25, 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

Further to our last letter, we would like to set up a conference call to go over a comment in your letter. Our auditor is back in the office on Friday and so we would like to call you Monday with possible times for a call so that they may attend as well.

  Yours truly,
FEC Resources Inc.

  “signed”

  Riaz Sumar
Director and Chief Financial Officer