SEC Comment Letter for GRAN TIERRA ENERGY INC. (GTE) (CIK 0001273441) (GTE) — Dec 27, 2016
GRAN TIERRA ENERGY INC. (GTE) (CIK 0001273441)
Date: Dec. 27, 2016 · CIK: 0001273441 · Accession: 0000000000-16-106543
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Mail Stop 4628 December 27, 2016 Via E -Mail Gary Guidry Chief Executive Officer Gran Tierra Energy Inc. 900, 520 3rd Avenue S.W. Calgary, Alberta, T2 P 0R3 Canada Re: Gran Tierra Energy Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 29, 2016 File No. 001 -34018 Dear Mr. Guidry : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Ethan Horowitz for Brad Skinner Senior Assistant Chief Accountant Office of Natural Resources