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SEC Company Response from WHITTIER ENERGY CORP (CIK 0001108520) — Dec 13, 2005

WHITTIER ENERGY CORP (CIK 0001108520)
Date: Dec. 13, 2005 · CIK: 0001108520 · Accession: 0001104659-05-060384

AI Filing Summary & Sentiment

File numbers found in text: 333-127320

Date
December 12, 2005
Author
Chief Financial
Form
CORRESP
Company
WHITTIER ENERGY CORP (CIK 0001108520)

Letter

December 12, 2005

Via EDGAR Electronic Transmission

and Facsimile: (202) 942-9530

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn: Ms. Jill Davis

Division of Corporation Finance

Re: Whittier Energy Corporation

Registration Statement on Form SB-2

File No. 333-127320

Ladies and Gentlemen:

Whittier Energy Corporation, a Nevada corporation (the “Registrant”), hereby withdraws its request that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form SB-2.

If you have any questions or require additional information, please call Michael B. Young at (713) 850-1880 (facsimile (713) 850-1879 and email myoung@whittierenergy.com).

Very truly yours,
WHITTIER ENERGY CORPORATION

Show Raw Text
CORRESP
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filename1.htm

December 12, 2005

Via EDGAR
Electronic Transmission

and Facsimile:
(202) 942-9530

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn:      Ms. Jill Davis

Division of Corporation Finance

Re:          Whittier Energy Corporation

Registration Statement on Form SB-2

File No. 333-127320

Ladies and Gentlemen:

Whittier Energy Corporation, a Nevada corporation
(the “Registrant”), hereby withdraws its request that the Securities and
Exchange Commission accelerate the effectiveness of the above-referenced
Registration Statement on Form SB-2.

If you have any questions or require
additional information, please call Michael B. Young at (713) 850-1880 (facsimile
(713) 850-1879 and email myoung@whittierenergy.com).

  Very truly yours,

  WHITTIER ENERGY CORPORATION

  By:

  /s/ Michael B.
  Young

  Michael B.
  Young

  Chief Financial
  Officer