SEC Company Response from DALECO RESOURCES CORP (CIK 0000746967) — Dec 13, 2005

DALECO RESOURCES CORP (CIK 0000746967)
Date: Dec. 13, 2005 · CIK: 0000746967 · Accession: 0001144204-05-039533

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AI Filing Summary & Sentiment

Date

December 13, 2005

Author

/s/ C. Warren Trainor

Form

CORRESP

Company

DALECO RESOURCES CORP (CIK 0000746967)

Letter

Re: Daleco Resources Corporation File No: 0-12214

LAW OFFICES OF EHMANN, VAN DENBERGH & TRAINOR, P.C.

TWO PENN CENTER PLAZA, SUITE 220 TELEPHONE: (215) 851-9800 1500 JOHN F. KENNEDY BOULEVARD DIRECT DIAL: Ext. 222 PHILADELPHIA, PENNSYLVANIA 19102 FAX: (215) 851-9820

December 13, 2005 VIA FAX AND EDGAR -----------------

Securities and Exchange Commission Division of Corporate Finance Office of Small Business Review 450 Fifth Street, N.W. Washington, D.C. 20549-00405 ATTN: Mr. Kevin Stretzel Fax No: 202-772-9220

Gentlemen,

Consistent with the Registrant's discussion with the Staff on December 8, 2005 and December 13, 2005, the Staff has granted the Registrant until close of business on December 16, 2005 in which to file its Restated 10-QSB for the quarter ending March 31, 2005 and its Restated 10-QSB for the quarter ending June 30, 2005. The Registrant will also file a First Amendment to its Form 8-K filed on December 2, 2005, by close of business on December 16, 2005, addressing the issues raised in the Staff's letter of December 8, 2005.

Thank you in advance for your cooperation and assistance.

Sincerely,
/s/ C. Warren Trainor

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                 LAW OFFICES OF
                      EHMANN, VAN DENBERGH & TRAINOR, P.C.

TWO PENN CENTER PLAZA, SUITE 220                      TELEPHONE:  (215) 851-9800
1500 JOHN F. KENNEDY BOULEVARD                            DIRECT DIAL:  Ext. 222
PHILADELPHIA, PENNSYLVANIA 19102                            FAX:  (215) 851-9820

                                                               December 13, 2005
VIA FAX AND EDGAR
-----------------

Securities and Exchange Commission
Division of Corporate Finance
Office of Small Business Review
450 Fifth Street, N.W.
Washington, D.C. 20549-00405
ATTN:  Mr. Kevin Stretzel
Fax No: 202-772-9220

      Re:   Daleco Resources Corporation
            File No: 0-12214

Gentlemen,

      Consistent with the Registrant's  discussion with the Staff on December 8,
2005 and December 13, 2005, the Staff has granted the Registrant  until close of
business  on  December  16,  2005 in which to file its  Restated  10-QSB for the
quarter  ending  March 31, 2005 and its Restated  10-QSB for the quarter  ending
June 30, 2005. The Registrant  will also file a First  Amendment to its Form 8-K
filed on December 2, 2005, by close of business on December 16, 2005, addressing
the issues raised in the Staff's letter of December 8, 2005.

      Thank you in advance for your cooperation and assistance.

                                              Sincerely,

                                              /s/ C. Warren Trainor

                                              C. Warren Trainor

CWT:mta
cc:   Gary J. Novinskie, President & CFO (via Fax & e-mail)
      Stephan V. Benediktson, CEO (via e-mail)
      Dov Amir, Chairman of the Board of Directors (via e-mail)
      Lord Gilbert, Chairman, Audit Committee (via e-mail)
      Federico Quinto Jr. CPA (via e-mail)
      Vasquez & Company LLP

</TEXT>
</DOCUMENT>

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