SecProbe.io

CORRESP
1
filename1.htm

      PLATINUM
        ENERGY RESOURCES, INC.

      152
        West 57th
        Street

      New
        York, NY 10019

                  October
                    24, 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
        4:30
        p.m., Monday, October 24, 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