0001204459-10-003225.txt : 20120827 0001204459-10-003225.hdr.sgml : 20120827 20101223133620 ACCESSION NUMBER: 0001204459-10-003225 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHOENIX ENERGY RESOURCE CORP CENTRAL INDEX KEY: 0001373683 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 205408832 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: JUN YUE HUA TING, BUILDING A STREET 2: 3RD FLOOR, UNIT -1, 58 XIN HUA ROAD CITY: GUIYANG, GUIZHOU PROVINCE STATE: F4 ZIP: 550002 BUSINESS PHONE: 86 851-552-0951 MAIL ADDRESS: STREET 1: JUN YUE HUA TING, BUILDING A STREET 2: 3RD FLOOR, UNIT -1, 58 XIN HUA ROAD CITY: GUIYANG, GUIZHOU PROVINCE STATE: F4 ZIP: 550002 FORMER COMPANY: FORMER CONFORMED NAME: China Forestry Industry Group, Inc. DATE OF NAME CHANGE: 20110113 FORMER COMPANY: FORMER CONFORMED NAME: PHOENIX ENERGY RESOURCE CORP DATE OF NAME CHANGE: 20080812 FORMER COMPANY: FORMER CONFORMED NAME: EXOTACAR, INC. DATE OF NAME CHANGE: 20060823 CORRESP 1 filename1.htm Phoenix Energy Resource Corporation.: Correspondence - Filed by newsfilecorp.com

PHOENIX ENERGY RESOURCE CORPORATION
Jun Yue Hua Ting, Building A
3rd Floor, Unit -1
#58 Xin Hua Road
Guiyang, Guizhou Province 550002
People’s Republic of China

December 23, 2010

By EDGAR Transmission

Larry Spirgel
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE, Room 7010
Washington, DC 20549

  Re: Phoenix Energy Resource Corporation
    Form 8-K filed November 5, 2010 (file no. 000-52843)

Dear Mr. Spirgel:

On behalf of Phoenix Energy Resource Corporation (the “Company”), we respectfully request an extension of the Company's time to respond to the general comments of the staff (the “Staff”) of the Securities and Exchange Commission, set forth in the Staff’s letter, dated December 3, 2010, with respect to the Company’s current report on Form 8-K filed on November 5, 2010.

The Company was unable to respond within the prescribed time period due to the fact that it has not completed the process of preparing and integrating the information requested by the Staff. Accordingly, the Company is requesting leave to file a response to the Staff’s comments on or before January 7, 2011.

If you would like to discuss this request for extension or any other matters, please contact Joseph R. Tiano, Esq. of Pillsbury Winthrop Shaw Pittman LLP, our U.S. securities counsel at (202) 663-8233.

Very truly yours,

PHOENIX ENERGY RESOURCE CORPORATION

By: /s/ Yulu Bai                                          
Name: Yulu Bai
Title: Chief Executive Officer

cc:

Joseph R. Tiano, Esq.
Dawn M. Bernd-Schulz, Esq.
Pillsbury Winthrop Shaw Pittman LLP
2300 N Street, N.W.