SEC Company Response from Century Petroleum Corp. (CIK 0001332042) — Aug 31, 2005

Century Petroleum Corp. (CIK 0001332042)
Date: Aug. 31, 2005 · CIK: 0001332042 · Accession: 0001062993-05-002082

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AI Filing Summary & Sentiment

File numbers found in text: 333-126490

Date

August 31, 2005

Author

Not clearly detected

Form

CORRESP

Company

Century Petroleum Corp. (CIK 0001332042)

Letter

Office of Small Business 450 Fifth Street NW Washington, D.C. 20549 RE: SOM Resources Inc. File No. 333-126490

Dear Sir/Madam:

Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-126490, to 3:00 P.M. Eastern Standard Time on September 1, 2005, or as soon as practicable thereafter.

We are also aware that:

Should the Commission or the staff, acting pursuant to a 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 a 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;

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the Untied States.

Very truly yours,
SOM RESOURCES INC.

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CORRESP
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filename1.htm

   Filed by Automated Filing Services Inc. (604) 609-0244 - SOM Resources Inc. - Corresp

 SOM RESOURCES INC.

  175 OPTIMISTIC PARK DRIVE

  LONDON, ONTARIO

  CANADA N6K 4M2

  (519)657-3174

August 31, 2005

U.S. Securities & Exchange Commission

  Office of Small Business

  450 Fifth Street NW

  Washington, D.C. 20549

     RE:
     SOM Resources Inc.

     File No. 333-126490

 Dear Sir/Madam:

Request is hereby made for the acceleration of the effective date of our Registration
  Statement on Form SB-2, File No. 333-126490, to 3:00 P.M. Eastern Standard Time
  on September 1, 2005, or as soon as practicable thereafter.

We are also aware that:

   Should the Commission or the staff, acting pursuant to a 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 a 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;

   The Company may not assert staff comments and the declaration of effectiveness
    as a defense in any proceeding initiated by the Commission or any person under
    the federal securities law of the Untied States.

Very truly yours,

 SOM RESOURCES INC.

 /s/ ERIC JOHN PLEXMAN

  PRESIDENT AND CHIEF EXECUTIVE OFFICER

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