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SEC Comment Letter for WESTERN OIL SANDS INC (CIK 0001101280) — Oct 5, 2005

WESTERN OIL SANDS INC (CIK 0001101280)
Date: Oct. 5, 2005 · CIK: 0001101280 · Accession: 0000000000-05-051357

AI Filing Summary & Sentiment

File numbers found in text: 333-90736

Date
October 5, 2005
Author
Jill S. Davis
Form
UPLOAD
Company
WESTERN OIL SANDS INC (CIK 0001101280)

Letter

October 5, 2005 Mr. David A. Dyck Chief Financial Officer Western Oil Sands Inc. Ernst & Young Tower, Suite 2400 440 Second Avenue S.W. Calgary, Alberta, Canada T2P 5E9

Re: Western Oil Sands Form 40-F for Fiscal Year Ended December 31, 2004 Filed April 1, 2005 File No. 333-90736

Dear Mr. Dyck:

We have completed our review of your Form 40-F and related filings and do not, at this time, have any further comments.

Sincerely,
Jill S. Davis
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								October 5, 2005

Mr. David A. Dyck
Chief Financial Officer
Western Oil Sands Inc.
Ernst & Young Tower, Suite 2400
440 Second Avenue S.W.
Calgary, Alberta, Canada T2P 5E9

	Re:	Western Oil Sands
		Form 40-F for Fiscal Year Ended December 31, 2004
Filed April 1, 2005
      File No. 333-90736

Dear Mr. Dyck:

      We have completed our review of your Form 40-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Jill S. Davis
								Branch Chief

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Mr./Ms.
Company Name
Date, 2005
page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

</TEXT>
</DOCUMENT>