-----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, R9UANRjoMEUuRCIds/QPtuK48MJC7Qp4+yylg7Th4OBv/Zqi1sgBPOe0TfvjFtHM g24XyYyRw8kFKQElT5dM1g== 0000950124-06-006781.txt : 20070105 0000950124-06-006781.hdr.sgml : 20070105 20061113144813 ACCESSION NUMBER: 0000950124-06-006781 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aurora Oil & Gas CORP CENTRAL INDEX KEY: 0000933157 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 870306609 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4110 COPPER RIDGE DRIVE STREET 2: SUITE 100 CITY: TRAVERSE CITY STATE: MI ZIP: 49684 BUSINESS PHONE: (231) 941-0073 MAIL ADDRESS: STREET 1: 4110 COPPER RIDGE DRIVE STREET 2: SUITE 100 CITY: TRAVERSE CITY STATE: MI ZIP: 49684 FORMER COMPANY: FORMER CONFORMED NAME: CADENCE RESOURCES CORP DATE OF NAME CHANGE: 20010815 FORMER COMPANY: FORMER CONFORMED NAME: ROYAL SILVER MINES INC DATE OF NAME CHANGE: 19960223 FORMER COMPANY: FORMER CONFORMED NAME: CONSOLIDATED ROYAL MINES INC DATE OF NAME CHANGE: 19950908 CORRESP 1 filename1.htm corresp
 

[Aurora Oil & Gas Corporation Letterhead]
November 13, 2006
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
100 F. Street NE
Washington, D.C. 20549
Attn: Carmen Moncada-Terry
     
Re:
  Aurora Oil & Gas Corporation — Post Effective Amendment No. 3 to Registration Statement on Form SB-2 (File No. 333-129695)
Ladies and Gentlemen:
     Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Aurora Oil & Gas Corporation (the “Issuer”) hereby requests that the above-referenced registration statement on Form SB-2 be declared effective at 4:00 p.m., Eastern Time, on November 13, 2006, or as soon thereafter as practicable.
     The Issuer acknowledges that:
  1.   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  2.   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Issuer from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  3.   the Issuer may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     If you have any questions, please call the undersigned at 231-941-0073 or Iris K. Linder of Fraser Trebilcock Davis & Dunlap, P.C. at 517-377-0803.
         
  Very truly yours,


AURORA OIL & GAS CORPORATION
 		  
  /s/ William W. Deneau    
  William W. Deneau, President   
     
 

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