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CORRESP
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      October
        19, 2005

      VIA
        TELECOPY

      U.S.
        Securities and Exchange Commission

      450
        Fifth
        Street, N.W.

      Mail
        Stop
        0511

      Washington,
        D.C. 20549-0405

      Attn:
        John D. Reynolds

                  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:

      In
        connection with the Registration Statement on Form S-1 of Platinum Energy
        Resources, Inc., the undersigned, which are acting as the lead underwriters
        of
        the offering, hereby request acceleration of the effective date and time
        of the
        Registration Statement to 9:30
        on
        October 21, 2005 or as soon thereafter as practicable, pursuant to Rule 461
        of
        the Securities Act of 1933, as amended.

                Very
                  truly yours,

                CASIMIR
                  CAPITAL L.P.

              By:
              /s/ RICHARD
                SANDS

                Richard Sands

                Chief
                  Executive Officer

              CANTOR
                FITZGERALD & CO.

              By:
              /s/ SCOTT
                HARTZELL

                Scott Hartzell

                Managing
                  Director: Head of Syndicate