----

----

|   | December      12, 2007 |
|--------|------------------------|

|   | Re: | Kodiak      Energy, Inc. |
|--------|-----|--------------------------|

| 1) | Please      update your financial statements and other financial      discussion.  Refer to Rule 3-12 of Regulation    S-X. |
|----|---------------------------------------------------------------------------------------------------------------------------------------|

| 2) | We      note your announcement that, effective December 3, 2007, Mark Hlady      resigned from the position of chief executive officer and William Tighe      became your chief executive officer.  Please update the      disclosure throughout your filing to reflect such  changes. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 3) | You      state that Sicamous Oil & Gas Consultants, Ltd., a company owned by      Mr. Tighe, is paid Cdn. $10,000 per month pursuant to a consulting      agreement.  Section 3.1 of your agreement with Sicamous Oil      & Gas Consultations, Ltd. (filed  as Exhibit 10.8 to your      registration statement), provides for payment of $5,000 per month for      services provided by Mr. Tighe during the term of such      agreement.  Please reconcile this apparent      inconsistency. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4) | Identify      each person occupying more than one of the specified capacities, and make      clear who is signing in the capacity of your principal accounting officer      or controller.  See Instructions 1 and 2 to Signatures, Form      SB-2. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5) | It      appears that your public float as of December 31, 2006, exceeded $25      million.  Please tell us how you have evaluated whether you      remain eligible to continue to use the Small Business Issuer      forms.  Refer to Item 10(a)(2) of Regulation S-B for additional      guidance. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6) | Please      clarify whether you have proved reserves as defined by Rule 4-10(a) of      Regulation S-X, as of September 30, 2007 and December 31,      2006.  To the extent you do not have any proved reserves,      address the following: |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Revise      your filing throughout to label yourself as an exploration-stage company,      not a development stage company; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | · | Revise      the caption on your statements of operations to characterize revenues as      income during the evaluation period, as the use of revenues implied that      amounts are derived from a provedproperty; |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Disclose      in the footnotes to the financial statements that you will begin recording      revenue once it has been determined that you have proved reserves;      and |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Clarify      on page 13 with regards to the Province/Granlea property whether that      property had been evaluated in light of its production during      2006. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 7) | We      note the disclosure under this section indicating that you are a      development stage oil and gas company with no assets and      liabilities.  However, your balance sheet as of December 31,      2006, indicated that you have assets and liabilities.  Revise      the disclosure under this section to resolve this apparent      inconsistency. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 8) | Explain      to us where you have provided disclosure responsive to each of the items      identified in Industry Guide 2. |
|----|----------------------------------------------------------------------------------------------------------------------------|

| 9) | We      note that a substantial increase in water rates resulted in the well being      shut in until it is re-evaluated.  If there is a reasonable      likelihood that a material impairment will be recorded upon the      re-evaluation of the Province/Granlea wells, please expand your MD&A      to describe the impact an impairment would have on your financial      statements.  Refer to FRC 501.12.b for additional      guidance. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10) | We      note on page 28 that you recorded a writedown of approximately $1.4      million as a result of application of the ceiling test.  Please      expand your MD&A to describe the specific reasons or factors      underlying the impairment. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11) | Please      provide the disclosures set forth by SFAS 69 to extent      applicable.  For any disclosures that you do not believe are      applicable, explain to us the reasons why you believe they do not apply to      you. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12) | We      note that you have recorded at December 31, 2006, accounts receivable for      $685,975.  Please expand your footnotes to describe what      comprises your accounts receivable.  Note that this comment also      applies to corresponding amounts appearing in your financial statements      for the subsequent interim period. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 13) | We      note that you presented stock-based compensation as a separate      caption.  Please present the compensation expense on your      statements of operations using the function of the expense (for example,      general and administrative expense or operating expense).  Refer      to SAB topic 14:F for additionalguidance. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 14) | We      note that you included a ceiling test impairment together with depletion,      depreciation and accretion expense.  Please separately present      the impairment expense or re-label the caption to more accurately reflect      the nature of the expenses. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 15) | Please      present earnings per share on the face of the income      statement.  See paragraph 36 of SFAS 128 for additional      guidance. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16) | We      note that you classified changes in non-cash working capital as investing      and financing activities.  Please tell us what changes comprise      these line items and how their classifications as investing and financing      activities is more appropriate than classification as either an operating      activity or a non-cash investing and financing activity.  Tell      us whether the amounts presented as changes in non-cash working capital      represent gross or net amounts of related receipts and payments and how      their presentation is consistent with the guidance of paragraph 11 to 13      of SFAS 95. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 17) | We      note disclosure in the first paragraph indicating that your consolidated      financial statements are presented in accordance with generally accepted      accounting principles in the United States of America, except as outlined      in Note 2, which discloses the nature of restatements of previously issued      financial statements.  Please revise this disclosure to include      a clear and unqualified statement as to whether your consolidated      financial statements as presented are prepared in accordance with U.S.      GAAP. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 18) | We      note that you changed your policy for accounting for oil and gas      properties from the successful efforts method to the full cost      method.  Please tell us whether you obtained and filed a      preferability letter in connection with this change.  See      Exhibit 18 under term 601 of Regulation S-B and SAB Topic      12:C.1. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19) | We      note that included in oil and gas properties are costs of $1,430,987      related to unproven properties, which exceeds the net book value of oil      and gas properties of $1,270,253 as of December 31,      2006.  Please reconcile this difference, and revise the notes to      your consolidated financial statements as appropriate.  State      separately on the face of the balance sheet the aggregate of capitalized      costs of unproved properties and major development projects that are      excluded from the capitalized costs being  amortized. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 20) | Please      revise to provide the disclosures required by Rule 4-10(c)(7)(ii) of      Regulation S-X, including: |
|-----|------------------------------------------------------------------------------------------------------------------|

|   | · | A      description of the current status of the significant unproven properties,      including the anticipated timing of the inclusion of the associated costs      in the amortization computation;and |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | A      table showing by categories the costs making up the unproven oil and gas      properties account balance. |
|--------|--------|------------------------------------------------------------------------------------------------------------------|

| 21) | We      note that you recorded an impairment under the ceiling test during      2006.  Please clarify for us whether the impairment pertained to      proved or unproved properties.  Please expand your footnotes to      describe in reasonable detail the circumstances that led to the      impairment. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 22) | Provide      us a reasonably detailed discussion of the drilling activates you have      conducted during the two most recent fiscal years and through the date of      your response.  As part of your response, describe the timing,      type, location, results and current status of each  well |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 23) | We      note that you issued convertible debt in 2005 as compensation for services      received.  Please explain to us how you considered the guidance      in EITF 01-01 in accounting for the issuance of convertible debt pursuant      to the stock for services compensationplan. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 24) | We      note that you issued 7,500,000 common shares to a non-employee and      determined the value based on the invoices rendered for the services      provided.  Paragraph 7 of SFAS 123(R) requires that a company      use the fair value of goods or services received if it is more reliably      measurable than the fair value of the equity instruments      issued.  Please tell us why you believe the fair value of the      services received was more reliable than the fair value of the common      shares issued.  We generally believe the fair value of common      stock issued is a more reliable measure.  Refer to paragraph A7      of AFAS 123(R) for additionalguidance. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 25) | Please      clarify in the last paragraph on page 30 the percentage of your issued and      outstanding common shared that may be issued under your stock option      plan. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 26) | Please      explain to us how you addressed the disclosure requirements set forth by      paragraphs A240 of SFAS 123(R). |
|-----|---------------------------------------------------------------------------------------------------------------------------|

----

| 27) | Please      revise your computation of basic and diluted loss per share to adjust      retroactively for all periods presented to reflect your stock      splits.  In addition, disclosure that that the per share      computations reflect such changes in the number of      shares.  Refer to paragraph 54 of SFAS 128 for additional      guidance. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 28) | We      note that your officers and directors purchased 10.2 million shares of      common stock on December 22, 2005, for $0.02 per share.  We      further note that 1 million common shares were purchased on December 30,      2005, for $0.50 per share.  Please address the following related      to these transactions: |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Explain      to us the reasons for the difference in the purchase price per share      between the December 22,  2005 and the December 30, 2005      subscriptions; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Tell      us how you considered the guidance in paragraph 7 of SFAS 123(R) in which      a share-based payment transaction with employees shall be measured based      on the fair value the equity instruments issued;  and, |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Tell      us how you determined the fair value of the common shares issued to your      officers and directors as part of the December 22, 2005      purchase. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 29) | We      note that you issued 2 million common shares in consideration for      corporate development services rendered by a related party and that you      valued the shares at a market price of $0.05 per share.  We      further note on page 11 that your lowest stock price during 2006 was      $0.375 per share.  Please tell us how you determined the fair      value of the shares issued, and describe the accounting principles that      you applied in recording the expense at a value other than the observable      market price. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 30) | We      note your disclosure in your annual report and your quarterly reports for      the quarters ended March 31, 2007, June 30, 2007 and September 30, 2007      regarding your conclusion that your disclosure controls and procedure were      effective as of the date of each suchfiling. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 31) | Please      revise your annual report and your quarterly reports for the quarters      ended March 31, 2007, June 30, 2007, and September 30, 2007 to provide the      information required by Item 308(c) of Regulation  S-B. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32) | Please      disclose information about your non-cash investing and financing      activities.  The disclosures may be either narrative or      summarized in a schedule, and they should clearly relate the cash and      non-cash aspects of transactions involving similar items.  Refer      to paragraph 32 of SFAS 95 for additional  guidance. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 33) | We      note in footnote (m) on page 13 that you purchased certain undeveloped oil      and gas properties in Canada and the United States.  Please      clarify whether the properties were proved or unproved based in the      definitions found in Rule 4-10(a) of Regulation  S-X. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 34) | We      note that you will release nine sections of undeveloped properties back to      Crown and abandon wells in the fourth quarter of 2007. Please describe for      us how you considered this abandonment in applying your full cost ceiling      test and evaluating unproved properties as of September 30,      2007.  To the extent that an impairment is not necessary during      the nine months ended September 30, 2007, provide indicative value as to      the impact that the abandonment of the wells will have on your financial      statements. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 35) | If      you retain links to the reports by SISM, you should make clear that you      are paying $42,000 to SISM and that therefore it is not providing      “independent coverage” notwithstanding the assertions in the reports to      that effect. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | · | should      the Commission or the staff, acting pursuant to delegated authority,      declare the filing effective, it does not foreclose the Commission from      taking any action with respect to thefiling; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | the      action of the Commission or the staff, acting pursuant to delegated      authority, in declaring the filing effective, does not relieve the company      from its full responsibility for the adequacy and accuracy of the      disclosure in the filing; and |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | the      company may not assert staff comments and the declaration of effectiveness      as a defense in any proceeding initiated by the Commission or any person      under the federal securities laws of the United  States. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Sincerely,              |
|--------|-------------------------|
|   |                    |
|   | H.      Roger Schwall   |
|   | Assistant      Director |

| Cc: | B.      Skinner |
|-----|-----------------|

----