Spindletop Oil & Gas Co. 12850 Spurling Rd., Suite 200 Dallas, Texas 75230-1279 December 31, 2008 Via EDGAR The Securities and Exchange Commission 100 F. Street Washington, D.C. 20549-7010 Attn: Joanna Lam, Staff Accountant Ronald Winfrey, Petroleum Engineer Karl Hiller, Branch Chief Division of Corporation Finance Mail Stop 7010 Re: Spindletop Oil & Gas Co. (Commission File No. 000-18774; CIK No.0000867038) - Form 10-K for the fiscal year ended December 31, 2007 filed April 14, 2008; Form 10-Q for quarter ended March 31, 2008 filed May 15, 2008, Form 10-Q for quarter ended June 30, 2008 filed August 14, 2008; Form 10-Q for quarter ended September 30, 2008 filed November 14, 2008. Ladies and Gentlemen: Pursuant to your letter to Spindletop Oil & Gas Co. dated November 26, 2008, (received on December 1, 2008) wherein you request we tell you when we will provide a response, we herewith inform you of our intent to respond to the aforementioned letter on Thursday, December 18. Very truly yours, Spindletop Oil & Gas Co. /s/ Robert E. Corbin Robert E. Corbin Principal Financial and Accounting Officer