SEC Company Response from Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Jul 3, 2014

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: July 3, 2014 · CIK: 0001497649 · Accession: 0001004878-14-000261

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Referenced dates: April 10, 2014

Date

July 2, 2014

Author

HART & HART, LLC

Form

CORRESP

Company

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

Letter

Re: Vanguard Energy Corporation

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

July 2, 2014

P.J. Hamidi Securities and Exchange Commission 100 F Street, N.E., Washington, D.C. 20549

This office represents Vanguard Energy Corporation. On June 17, 2014 the Company sold all of its oil and gas properties. See the Company's 8-K reports filed on April 17, 2014 and June 19, 2014. The proceeds from the sale of the properties were primarily used to pay the holders of the Company's convertible notes. Since the Company no longer has any oil or gas properties, or other materials assets, amending the Company's 1934 Act reports to respond to the staff's comment letter dated April 10, 2014 would not provide any useful information to the average investor.

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

Very Truly Yours,
HART & HART, LLC

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<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

                                  July 2, 2014

P.J. Hamidi
Securities and Exchange Commission
100 F Street, N.E.,
Washington, D.C. 20549

      Re:   Vanguard Energy Corporation

     This office represents  Vanguard Energy  Corporation.  On June 17, 2014 the
Company sold all of its oil and gas  properties.  See the  Company's 8-K reports
filed on April 17, 2014 and June 19,  2014.  The  proceeds  from the sale of the
properties  were primarily used to pay the holders of the Company's  convertible
notes.  Since the  Company  no longer  has any oil or gas  properties,  or other
materials  assets,  amending  the  Company's  1934 Act reports to respond to the
staff's  comment  letter  dated  April 10,  2014  would not  provide  any useful
information to the average investor.

      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 Hart

</TEXT>
</DOCUMENT>

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