Universal Bioenergy Inc. (fka UBRG)

[MyBad]

Try this Pro-

http://sec.gov/Archives/edgar/data/1320729/000000000012048817/filename1.pdf

or, here it is, minus the SEC Header:

September 7, 2012
Via E-mail

Vince M. Guest
President and Chief Executive Officer
Universal Bioenergy, Inc.
19800 Mac Arthur Blvd., Suite 300
Irvine, CA 92612

Re: Universal Bioenergy, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed July 26, 2011
File No. 333-123465

Dear Mr. Guest:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ William H. Thompson
Accounting Branch Chief