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: [email protected]
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.
