SEC Company Response from Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Nov 14, 2011

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: Nov. 14, 2011 · CIK: 0001497649 · Accession: 0001004878-11-000408

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File numbers found in text: 333-174194

Date

November 10, 2011

Author

Executive Officer

Form

CORRESP

Company

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)

Letter

Re: Vanguard Energy Corporation Form S-1 File No. 333-174194

VANGUARD ENERGY CORPORATION 1330 Post Oak Blvd., Suite 1600 Houston, Texas 77056 (713) 627-2500

November 10, 2011

Paul Monsour Securities and Exchange Commission 100 F Street, NE Washington, DC 20549

Vanguard Energy Corporation (the "Company") requests that the effective date of the above captioned Registration Statement be accelerated to November 14, 2011, 5:00 p.m. Eastern time, or as soon as practicable thereafter.

The Company understands that:

o 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;

o 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

o 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 laws of the United States.

Very Truly Yours,
/s/ Warren M. Dillard
-----------------------------------------
Warren M. Dillard, President and Chief
Executive Officer

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                          VANGUARD ENERGY CORPORATION
                         1330 Post Oak Blvd., Suite 1600
                              Houston, Texas 77056
                                 (713) 627-2500

                                November 10, 2011

Paul Monsour
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Vanguard Energy Corporation
            Form S-1
            File No. 333-174194

     Vanguard Energy  Corporation  (the  "Company")  requests that the effective
date of the above  captioned  Registration  Statement be accelerated to November
14, 2011, 5:00 p.m. Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    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;

     o    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

     o    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  laws of the
          United States.

                                     Very Truly Yours,

                                      /s/ Warren M. Dillard
                                     -----------------------------------------
                                     Warren M. Dillard, President and Chief
                                     Executive Officer
</TEXT>
</DOCUMENT>

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