SEC Comment Letter for HOUSTON AMERICAN ENERGY CORP (AGIG, HUSA) (CIK 0001156041) (AGIG) — Feb 23, 2009

HOUSTON AMERICAN ENERGY CORP (AGIG, HUSA) (CIK 0001156041)
Date: Feb. 23, 2009 · CIK: 0001156041 · Accession: 0000000000-09-009230

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 19, 2009

Author

Jill S. Davis

Form

UPLOAD

Company

HOUSTON AMERICAN ENERGY CORP (AGIG, HUSA) (CIK 0001156041)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F Street, NE WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE February 19, 2009 Mr. James J. Jacobs Chief Financial Officer Houston American Energy Corp. 801 Travis Street, Suite 1425 Houston, Texas 77002 Re: Houston American Energy Corp. Form 10-K for Fiscal Year Ended December 31, 2007 Filed March 28, 2008 File No. 1-32955

Dear Mr. Jacobs: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , Jill S. Davis B r a n c h C h i e f

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

DIVISION OF
CORPORATION FINANCE
        February 19, 2009
   Mr. James J. Jacobs Chief Financial Officer Houston American Energy Corp. 801 Travis Street, Suite 1425 Houston, Texas 77002
Re: Houston American Energy Corp.
  Form 10-K for Fiscal Year Ended December 31, 2007
Filed March 28, 2008
File No. 1-32955

Dear Mr. Jacobs:
We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.            S i n c e r e l y ,             Jill S. Davis         B r a n c h  C h i e f

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