CETRONE ENERGY COMPANY
11010 East Boundary Road
Elk, Washington 99009
Security and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Stop 4631
Washington D.C. 20549
July
30, 2009
RE: Cetrone Energy Company
Post-Effective Amendment to Form S-1 filed on June 2, 2009
Form 10-K and 10-K/A for the fiscal year ended December 31, 2008
Form 10-Q and 10-Q/A for the period ended March 31, 2009
File Number 333-153381
ATT: Ms. Dorine Miller, Financial Analyst
Phone (202) 551-3711
Fax (732) 807-4507
FORM 10-K/A FOR THE PERIOD ENDED DECEMBER 31, 2008
General
|
1. |
Management has provided as part of this correspondence written acknowledgment of the “Tandy Language”. |
Item 9A(T) – Controls and Procedures, page 12
|
2. |
Language referring the reader to the specifics of why management concluded the controls and procedures were not effective has been added. |
FORM 10-Q FOR THE PERIOD ENDED MARCH 31, 2009
Balance Sheet, page F-1
|
3. |
Reference to “audited” has been removed from balance sheet and statement of operations. |
General
|
4. |
The language referencing Section 21E of the Securities Exchange Act of 1934 and Section 27A of the Securities |
Act of 1933 has been removed from the Form 10-Q.
Item 4 – Controls and Procedures, page 9
|
5. |
The information required by Item 307 and 308(c) of Regulation S-K has been added to Item 4. The reference to May 31, 2009 has been modified to reflect March 31, 2009. |
Sincerely,
/s/ Michael Cetrone___________
Michael Cetrone
Chief Executive Officer
Cetrone Energy Company
11010 East Boundary Road
Elk, Washington 99009
Phone (509) 714-5236