-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QtTeWgHb8kVtpDhw2yokd+nJKOyb7Vg1gDzfYB9af4k6zSfJFgfYq/6RMejgZbXd b2G3pUhbn26fY4+b+0GT1w== 0001085037-05-000010.txt : 20060315 0001085037-05-000010.hdr.sgml : 20060315 20050105190901 ACCESSION NUMBER: 0001085037-05-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEARTLAND OIL & GAS CORP CENTRAL INDEX KEY: 0001075636 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 911918326 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE 1500 STREET 2: 885 WEST GEORGIA STREET CITY: VANCOUVER STATE: A1 ZIP: V6C 3E8 BUSINESS PHONE: 604.693.0177 MAIL ADDRESS: STREET 1: SUITE 1500 STREET 2: 885 WEST GEORGIA STREET CITY: VANCOUVER STATE: A1 ZIP: V6C 3E8 FORMER COMPANY: FORMER CONFORMED NAME: HEARTLAND OIL & GAS LTD DATE OF NAME CHANGE: 20030226 FORMER COMPANY: FORMER CONFORMED NAME: ADRIATIC HOLDINGS LTD DATE OF NAME CHANGE: 19981221 CORRESP 1 filename1.htm

HEARTLAND OIL AND GAS CORP.
1925 – 200 Burrard Street
Vancouver, BC V6C 3L6

January 5, 2005

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission
450 Fifth Street NW
Mail Stop 20549-0407
Washington, DC 20549

Attention: Jason Wynn

Dear Sirs:

Re: Heartland Oil and Gas Corp. (the “Company”)
Filing Number: 333-120513

        In connection with the Company’s Form SB-2/A Registration Statement, the Company hereby requests acceleration of the effective date of the Registration Statement to 2:00 p.m. (EST) Monday, January 10, 2005 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

      We acknowledge that

  • 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;

  • 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

  • the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.

Yours truly,

HEARTLAND OIL AND GAS CORP.

/s/ Richard Coglon

Per: Richard Coglon
President

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