SecProbe.io

CORRESP
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filename1.htm

      PLATINUM
        ENERGY RESOURCES, INC.

      152
        West 57th
        Street

      New
        York, NY 10019

      October
        19, 2005

      VIA
        EDGAR & FACSIMILE (202) 772-9206

      Mr.
        John
        D. Reynolds

      United
        States Securities and

      Exchange
        Commission

      Division
        of Corporation Finance

      100
        F St.
        NE

      Washington,
        D.C. 20549

                RE:

                Platinum
                  Energy Resources, Inc. (the “Company”)

                Registration
                  Statement on Form S-1 originally filed June 10,
                  2005

                (File
                  No. 333-125687) (the “Registration
                  Statement”)

      Dear
        Mr.
        Reynolds:

      The
        Company hereby requests, pursuant to Rule 461 promulgated under the Securities
        Act of 1933, as amended, acceleration of effectiveness of the Registration
        Statement so that such Registration Statement will become effective as of
        9:30
        a.m., Friday, October 21, 2005, or as soon thereafter as
        practicable.

      In
        addition, the Company also requests that the effective date of the Company’s
        Registration Statement on Form 8-A under the Securities Exchange Act of 1934,
        as
        amended, filed with the Securities and Exchange Commission on September 30,
        2005, be accelerated concurrently with that of the Company’s Registration
        Statement on Form S-1.

      In
        connection with the foregoing request, the Company acknowledges the
        following:

                ·

                should
                  the Commission or the staff, acting pursuant to delegated authority,
                  declare the Registration Statement 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 action of the Commission or the staff,
                  acting
                  pursuant to delegated authority, in declaring the filing effective
                  as a
                  defense in any proceeding initiated by the Commission or any person
                  under
                  the federal securities laws of the United
                  States.

      The
        cooperation of the staff in meeting the timetable described above is very
        much
        appreciated.

      Please
        call Jeffrey P. Schultz, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and
        Popeo,
        P.C., counsel to the Company, at (212) 692-6732 with any comments or questions
        regarding this matter.

                Very
                  truly yours,

                PLATINUM
                  ENERGY RESOURCES, INC.

              By:
              /s/ Barry
                Kostiner

                Barry
                Kostiner

              Chief
                Executive Officer