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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 PSXywSuu1mf36up36EVi0UrntRq2mit+Uit+c83rcvXjf3tor3WyMBwqqnlwS/gy
 N5ALDBpdWNKcx1Kq9TssQQ==

<SEC-DOCUMENT>0000762248-99-000003.txt : 19990921
<SEC-HEADER>0000762248-99-000003.hdr.sgml : 19990921
ACCESSION NUMBER:		0000762248-99-000003
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19990920

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIKING EXPLORATION INC
		CENTRAL INDEX KEY:			0000762248
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		IRS NUMBER:				860885924
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	000-26921
		FILM NUMBER:		99713889

	BUSINESS ADDRESS:	
		STREET 1:		45 LAROSE AVENUE
		STREET 2:		#1608
		CITY:			WESTON ONTARIO
		BUSINESS PHONE:		4162446373

	MAIL ADDRESS:	
		STREET 1:		45 LAROSE AVENUE
		STREET 2:		ROOM 1608
		CITY:			WESTON ONTARIO
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<TEXT>

                                 JAMES N. BARBER
                                 Attorney at Law
                             Suite 100, Bank One Tower
                                 50 West Broadway
                             Salt Lake City, UT 84101

Telephone: (801) 364-6500                           Fax: (801) 364-3406
or         (801) 532-3535
E-Mail: Barberjn@aol.com


September 20, 1999


Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549-0404

     Re: Viking Exploration Inc./Form 10-SB

Dear Sirs:

     This letter is occasioned by the receipt by Viking of a comment letter
from your Division related to Viking's Form 10-SB filed August 3, 1999.  We
appreciate the timely response of your division to
this filing.

     As a result of the filing date, the 60 day comment period will pass
before Viking will be able to address the comments.  Accordingly, Viking
hereby withdraws its aforesaid Form 10-SB filing pending resolution of the
pending comments.

     Thank you for your cooperation in this matter.

          Very truly yours,


          /s/James N. Barber
          James N. Barber
          Attorney for Viking Exploration Inc.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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