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SEC Company Response from GRAN TIERRA ENERGY INC. (GTE) (CIK 0001273441) (GTE) — Dec 19, 2007

GRAN TIERRA ENERGY INC. (GTE) (CIK 0001273441)
Date: Dec. 19, 2007 · CIK: 0001273441 · Accession: 0000950134-07-025723

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File numbers found in text: 333-146953

Date
December 18, 2007
Author
/s/ Martin Eden
Form
CORRESP
Company
GRAN TIERRA ENERGY INC. (GTE) (CIK 0001273441)

Letter

RE:

[Gran Tierra Letterhead]

December 18, 2007

Via EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Gran Tierra Energy Inc.

Registration Statement on Form S-1

Filed October 26, 2007

File No. 333-146953

Ladies and Gentlemen:

The undersigned registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at 5:00 p.m. Eastern Time on Wednesday, December 19, 2007 or as soon thereafter as is practicable.

Further, Gran Tierra hereby confirms to the Commission:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
Gran Tierra Energy Inc.

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CORRESP
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filename1.htm

corresp

[Gran Tierra Letterhead]

December 18, 2007

Via EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:

    Gran Tierra Energy Inc.

Registration Statement on Form S-1

Filed October 26, 2007

File No. 333-146953

Ladies and Gentlemen:

     The undersigned registrant hereby requests that the Commission take appropriate action to
cause the above-referenced Registration Statement on Form S-1 to become effective at 5:00 p.m.
Eastern Time on Wednesday, December 19, 2007 or as soon thereafter as is practicable.

Further, Gran Tierra hereby confirms to the Commission:

    •

    should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

    •

    the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and

    •

    the company may not assert the staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

    Sincerely,

Gran Tierra Energy Inc.

    /s/ Martin Eden

    By:

    Martin Eden

    Chief Financial Officer

    cc:

    Nancy H. Wojtas and Brett D. White

    Cooley Godward Kronish llp