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SEC Company Response from EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655) (EPM) — Mar 21, 2006

EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)
Date: March 21, 2006 · CIK: 0001006655 · Accession: 0001144204-06-011077

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-125564

Date
March 22, 2006
Author
President
Form
CORRESP
Company
EVOLUTION PETROLEUM CORP (EPM) (CIK 0001006655)

Letter

Re: Natural Gas Systems, Inc. Registration Statements on Form SB-2 Registration No. 333-125564 ---------------------------

NATURAL GAS SYSTEMS, INC. Suite 1340 820 Gessner Houston, Texas 77024 (713) 935-0122

March 22, 2006

VIA ELECTRONIC TRANSMISSION ---------------------------

Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0405

Ladies and Gentlemen:

On behalf of Natural Gas Systems, Inc., a Nevada corporation, the undersigned hereby requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 10:30 a.m., Washington, D.C. time, on Wednesday, March 22, 2006, or as soon thereafter as is practicable.

Natural Gas Systems, Inc. hereby acknowledges that:

1. Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, that act will not foreclose the Commission from taking any action with respect to the filing;

2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve Natural Gas Systems, Inc. from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and

3. Natural Gas Systems, Inc. may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

<PAGE>

Securities and Exchange Commission March 22, 2006 Page 2 of 2

The undersigned understands that this request for acceleration will be considered a confirmation of its awareness of the undersigned's obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the public offering effected pursuant to the Registration Statement.

Very truly yours,
/s/ Robert S. Herlin
------------------------------------------------
Robert S. Herlin
President
Natural Gas Systems, Inc.

Show Raw Text
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<TEXT>

                            NATURAL GAS SYSTEMS, INC.
                                   Suite 1340
                                   820 Gessner
                              Houston, Texas 77024
                                 (713) 935-0122

                                 March 22, 2006

VIA ELECTRONIC TRANSMISSION
---------------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-0405

Re:   Natural Gas Systems, Inc.
      Registration Statements on Form SB-2
      Registration No. 333-125564
      ---------------------------

Ladies and Gentlemen:

On behalf of Natural Gas Systems, Inc., a Nevada corporation, the undersigned
hereby requests that the Securities and Exchange Commission issue an order
declaring the above-referenced Registration Statement effective at 10:30 a.m.,
Washington, D.C. time, on Wednesday, March 22, 2006, or as soon thereafter as is
practicable.

      Natural Gas Systems, Inc. hereby acknowledges that:

      1. Should the Commission or the staff, acting pursuant to delegated
authority, declare the Registration Statement effective, that act will not
foreclose the Commission from taking any action with respect to the filing;

      2. The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective does not relieve
Natural Gas Systems, Inc. from its full responsibility for the adequacy and
accuracy of the disclosures in the Registration Statement; and

      3. Natural Gas Systems, Inc. may not assert the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

<PAGE>

Securities and Exchange Commission
March 22, 2006
Page 2 of 2

      The undersigned understands that this request for acceleration will be
considered a confirmation of its awareness of the undersigned's obligations
under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they
relate to the public offering effected pursuant to the Registration Statement.

                                Very truly yours,

                                /s/ Robert S. Herlin
                                ------------------------------------------------
                                Robert S. Herlin
                                President
                                Natural Gas Systems, Inc.

cc:   Carmen Moncada-Terry (by facsimile) (202) 772-9368
      Lawrence P. Schnapp

</TEXT>
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