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
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File numbers found in text: 333-127320
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CORRESP 1 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