SEC Company Response from Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Feb 27, 2013

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: Feb. 27, 2013 · CIK: 0001497649 · Accession: 0001004878-13-000065

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-186103

Referenced dates: February 12, 2013

Date

February 27, 2013

Author

HART & HART, LLC

Form

CORRESP

Company

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

Letter

Re: Vanguard Energy Corporation Registration Statement on Form S-1, Amendment No. 3 File No. 333-186103

HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414

February 27, 2013

Sirimal R. Mukerjee Securities and Exchange Commission 100 F Street, NE Washington, DC 20549

This office represents Vanguard Energy Corporation (the "Company"). Amendment No. 3 to the Company's Registration Statement on Form S-1 has been filed with the Commission. In response to the staff's letter dated February 12, 2013:

o the financial statements have been updated,

o the tax opinion, filed as Exhibit 8, has been modified, and

o a consent with respect to the tax option has been added.

If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned.

Very Truly Yours,
HART & HART, LLC

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________                   harttrinen@aol.com
Will Hart                                                         (303) 839-0061
Fax: (303) 839-5414

                                February 27, 2013

Sirimal R. Mukerjee
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Vanguard Energy Corporation
            Registration Statement on Form S-1, Amendment No. 3
            File No. 333-186103

     This  office  represents   Vanguard  Energy  Corporation  (the  "Company").
Amendment  No. 3 to the  Company's  Registration  Statement on Form S-1 has been
filed with the Commission.  In response to the staff's letter dated February 12,
2013:

     o    the financial statements have been updated,

     o    the tax opinion, filed as Exhibit 8, has been modified, and

     o    a consent with respect to the tax option has been added.

      If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.

                                         Very Truly Yours,

                                         HART & HART, LLC

                                          /s/ William T. Hart

                                         By
                                              William T.  Hart

WTH:ls
</TEXT>
</DOCUMENT>

SecProbe.io