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SEC Comment Letter for CANO PETROLEUM, INC (CIK 0001253710) — Jul 26, 2005

CANO PETROLEUM, INC (CIK 0001253710)
Date: July 26, 2005 · CIK: 0001253710 · Accession: 0000000000-05-038259

AI Filing Summary & Sentiment

Date
July 26, 2005
Author
Tia Jenkins
Form
UPLOAD
Company
CANO PETROLEUM, INC (CIK 0001253710)

Letter

July 26, 2005 Mail Stop 0304 Mr. Michael J. Ricketts Chief Financial Officer and Principal Accounting Officer Cano Petroleum, Inc. The Oil & Gas Commerce Building 309 West 7th Street, Suite 1600 Fort Worth, TX 76102

Re: Cano Petroleum, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 File No. 0-50386

Dear Mr. Ricketts:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Tia Jenkins
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

							July 26, 2005

Mail Stop 0304

Mr. Michael J. Ricketts
Chief Financial Officer and Principal Accounting Officer
Cano Petroleum, Inc.
The Oil & Gas Commerce Building
309 West 7th Street, Suite 1600
Fort Worth, TX  76102

	Re:	Cano Petroleum, Inc.
		Form 10-KSB for the fiscal year ended December 31, 2004
		File No. 0-50386

Dear Mr. Ricketts:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Tia Jenkins
								Senior Assistant Chief
Accountant

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Cano Petroleum, Inc.
Page 2

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>