SEC Company Response from Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Mar 11, 2013

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: March 11, 2013 · CIK: 0001497649 · Accession: 0001004878-13-000079

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File numbers found in text: 333-180987

Date

March 11, 2013

Author

/s/ Warren Dillard

Form

CORRESP

Company

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

Letter

Re: Vanguard Energy Corporation Form S-1 File No. 333-180987

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

March 11, 2013

Sirimal R. Mukerjee 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 March 14, 2013, 4:30 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 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 Dillard

Show Raw Text

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

                                 March 11, 2013

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

      Re:   Vanguard Energy Corporation
            Form S-1
            File No. 333-180987

      Vanguard Energy Corporation (the "Company") requests that the effective
date of the above captioned Registration Statement be accelerated to March 14,
2013, 4:30 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 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 Dillard

                                      Warren Dillard, Chief Executive Officer

</TEXT>
</DOCUMENT>

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