-----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, F6pIrASRs7wTItnuUaqs/fq6BbWRpNHZqslh9D2nJm3voYSyu0w1Rasgtw6GkOSe D8y5015X05s+HdEpuO6z1Q== 0001193125-06-096746.txt : 20070118 0001193125-06-096746.hdr.sgml : 20070118 20060502161225 ACCESSION NUMBER: 0001193125-06-096746 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060502 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 Correspondence Letter

Heartland Oil and Gas Corp.

May 1, 2006

Jonathan Duersch

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549-7010

By Edgar and by fax: 202-772-9368

Dear Mr. Duersch:

Thank you for your calls today.

I write to you in response to your requests in that call. We are working intensely to be responsive to each of the comments in your December 20, 2005, letter in our 2005 Form 10-K, which we are currently preparing.

In your call you requested that I advise you of when we will transmit a response to your letter. We are confident that we will complete our response letter no later than May 5, 2006 (this Friday).

Sincerely yours,

 

Robert L. Poley

Chief Financial Officer

Direct Telephone: 303-530-9504

 

 

1625 Broadway – Suite 1480, Denver, Colorado 80202  Telephone 303 405-8450  Facsimile 303 405-8451

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