-----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,
 J8xhSD4CKraS0chPnmUCs3lRwotY/hvvA40nog7QHQnYbu/pJbQpfP8Wxk6G5ZFa
 oZVKLAVU9v7W+uOu+nFycg==

<SEC-DOCUMENT>0000000000-07-059724.txt : 20080125
<SEC-HEADER>0000000000-07-059724.hdr.sgml : 20080125
<ACCEPTANCE-DATETIME>20071210142936
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-059724
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071210

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			United Refining Energy Corp
		CENTRAL INDEX KEY:			0001405037
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				421732420
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		823 ELEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-956-5803

	MAIL ADDRESS:	
		STREET 1:		823 ELEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-07-261745
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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