CETRONE
ENERGY COMPANY
Security
and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Washington
D.C. 20549-4628
January
5, 2010
Re:
Cetrone Energy Company
Forms 10-K and 10-K/A for the year
ended December 31, 2008
Form 8-K/A filed November 9,
2009
File
Number 333-153381
Attention: Ms.
Lisa Haynes
Phone (202) 551-3424
Fax (703)
813-6968
Cetrone
Energy Company (the “Company”) has received your correspondence dated December
31, 2009 regarding the above described Forms in relationship to the revoked
registration of The Blackwing Group, LLC by the Public Company Accounting
Oversight Board (“PCAOB”) on December 22, 2009. As a result of this
action, the Company has or intends to provide the following actions as
follows:
On
November 5, 2009 the Company dismissed The Blackwing Group, LLC as its auditors
and retained Kyle L. Tingle CPA, LLC whom is registered with the
PCAOB. November 4, 2010, the Company filed an amendment to the Form
8-K/A filed on November 9, 2009 disclosing the revoked registration of The
Blackwing Group.
Furthermore, the Company intends to
have its current auditor re-audit and opine on the December year end 2008
financial statements concurrently with the December year end 2009 financial
statements.
Sincerely,
/s/Michael Cetrone
Michael
Cetrone
Chief
Executive Officer
Cetrone
Energy Company
11010
East Boundary Road
Elk,
Washington 99009