Heartland Oil and Gas Corp.
May 1, 2006
Jonathan Duersch
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-7010
By Edgar and by fax: 202-772-9368
Dear Mr. Duersch:
Thank you for your calls today.
I write to you in response to your requests in that call. We are working intensely to be responsive to each of the comments in your December 20, 2005, letter in our 2005 Form 10-K, which we are currently preparing.
In your call you requested that I advise you of when we will transmit a response to your letter. We are confident that we will complete our response letter no later than May 5, 2006 (this Friday).
Sincerely yours,
Robert L. Poley
Chief Financial Officer
Direct Telephone: 303-530-9504
1625 Broadway – Suite 1480, Denver, Colorado 80202 Telephone 303 405-8450 Facsimile 303 405-8451