David S. Hunt email: dh@hunt-pc.com | THE HUNT LAW CORPORATION A Professional Corporation 66 Exchange Place Salt Lake City, Utah 84111 | Telephone: (801) 355-7878 Facsimile: (801) 906-6164 |
December 5, 2007
Securities & Exchange Commission
Washington, DC 20549
Re:
Daybreak Oil and Gas, Inc.
Registration Statement on Form SB-2
File No. 333-135843
To Whom It May Concern:
This office represents Daybreak Oil and Gas, Inc. Inasmuch as the board of directors deems that the cost of registering these securities outweighs the benefit to the stockholders, and pursuant to unanimous resolution of the board of directors, Daybreak Oil and Gas, Inc. hereby withdraws its Registration Statement on Form SB-2, originally filed on July 28, 2006. Thank you for your attention in this matter.
Respectfully,
/s/ David S. Hunt
David S. Hunt
Attorney for Daybreak Oil and Gas, Inc.