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SEC Company Response from Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Oct 7, 2014

Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: Oct. 7, 2014 · CIK: 0001497649 · Accession: 0001004878-14-000371

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File numbers found in text: 333-174194

Referenced dates: July 28, 2014

Date
October 7, 2014
Author
HART & HART, LLC
Form
CORRESP
Company
Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)

Letter

Re: Vanguard Energy Corporation Form 10-K for the fiscal year ended September 30, 2013 Current report on Form 8-K filed File June 19, 2014 File No. 333-174194

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

October 7, 2014

PJ Hamidi Securities and Exchange Commission 100 F Street, NE Washington, DC 20549

This office represents Vanguard Energy Corporation (the "Company"). Amendment No. 1 to the Company's Form 10-K for the fiscal year ended September 30, 2013 and the Amendment No. 1 to the Company's current report on Form 8-K filed June 19, 2014 have been filed with the Commission. This letter provides the Company's responses to the comments received from the staff by letter dated July 28, 2014. The paragraph numbers in this letter correspond with the numbered paragraphs in the staff's comment letter. The number under the "page number" column indicates the page number in the amended reports where the response to the comment can be found.

Page Number -----------

1. Comment complied with. 10-K/A: 24, 27

2. Comment complied with. 8-K/A: Exhibit 10.13

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.              ________           Email:  harttrinen@aol.com
Will Hart                                             Facsimile:  (303) 839-5414
                                 (303) 839-0061

                                 October 7, 2014

PJ Hamidi
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Vanguard Energy Corporation
            Form 10-K for the fiscal year ended September 30, 2013
            Current report on Form 8-K filed File June 19, 2014
            File No. 333-174194

     This  office  represents   Vanguard  Energy  Corporation  (the  "Company").
Amendment No. 1 to the Company's  Form 10-K for the fiscal year ended  September
30, 2013 and the  Amendment No. 1 to the  Company's  current  report on Form 8-K
filed June 19, 2014 have been filed with the  Commission.  This letter  provides
the Company's  responses to the comments received from the staff by letter dated
July 28, 2014. The paragraph numbers in this letter correspond with the numbered
paragraphs  in the staff's  comment  letter.  The number under the "page number"
column  indicates  the page number in the amended  reports where the response to
the comment can be found.

                                                                     Page Number
                                                                     -----------

1.     Comment complied with.                                     10-K/A: 24, 27

2.     Comment complied with.                               8-K/A: Exhibit 10.13

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

                                           Very truly yours,

                                           HART & HART, LLC

                                           By: /s/ William T. Hart

                                               William T. Hart
</TEXT>
</DOCUMENT>