-----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, JOsjKrVtQQ/yHJ9nPRWCxOBjt5kBHrJ3qH293yKUHXullhMiqRDtVIoShlCDrdiR KslSqYnktSeJjr2f1ZY1GQ== 0001144204-06-027536.txt : 20061214 0001144204-06-027536.hdr.sgml : 20061214 20060706152812 ACCESSION NUMBER: 0001144204-06-027536 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLORADO WYOMING RESERVE CO CENTRAL INDEX KEY: 0000318852 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 830246080 STATE OF INCORPORATION: WY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 751 HORIZON COURT STREET 2: SUITE 205 CITY: GRAND JUNCTION STATE: CO ZIP: 81506 BUSINESS PHONE: 970-255-9995 MAIL ADDRESS: STREET 1: 751 HORIZON COURT STREET 2: SUITE 205 CITY: GRAND JUNCTION STATE: CO ZIP: 81506 FORMER COMPANY: FORMER CONFORMED NAME: MYSTIQUE DEVELOPMENTS INC DATE OF NAME CHANGE: 19940609 CORRESP 1 filename1.htm Unassociated Document

Colorado Wyoming Reserve Company


July 1, 2006


Ms. Gabrielle Malits, Staff Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7010

Re: June 29, 2006 Comments

Dear Ms. Malits,

Thank you for the Comments on our Form 10-KSB for Year Ended June 30, 2005 and Form 10-QSB for Quarter Ended March 31, 2006.

The Comments you provided are indeed very helpful. We shall make every effort to address the issues you drew our attention to as quickly as possible. As we make progress, item by item, we will be in touch with yourself and Mr. James Murphy to make sure that we address the issues raised adequately and accurately. We really appreciate your availability to assist us in our compliance with the applicable disclosure requirements and to enhance the overall disclosure in our filings. We intend to be done with this work before the deadline for the submission of our forthcoming Form 10-KSB filing and hope that this timeline meets with your approval.

In connection with responding to your comments I wish to acknowledge, in writing, that:

 
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
·
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
·
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you.

Sincerely,



Waseem A. Sayed, PhD
President, CEO

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