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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001181431-09-053455.txt : 20100303
<SEC-HEADER>0001181431-09-053455.hdr.sgml : 20100303
<ACCEPTANCE-DATETIME>20091124120143
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001181431-09-053455
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091124

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CKX Lands Inc
		CENTRAL INDEX KEY:			0000352955
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				720144530
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 899
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70602
		BUSINESS PHONE:		3184944256

	MAIL ADDRESS:	
		STREET 1:		P O BOX 899
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70602

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CALCASIEU REAL ESTATE & OIL CO INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Ms</TITLE>
</HEAD>
<BODY>
<P>November 24, 2009</P>
<P>&nbsp;</P>
<P>Ms. Sandy Eisen</P>
<P>United States Securities and Exchange Commission</P>
<P>Division of Corporation Finance</P>
<P>100 F. Street, N.E.</P>
<P>Washington, D.C. 20549</P>
<P>&nbsp;</P>
<P>Dear Ms Eisen,</P>
<P>&nbsp;</P>
<P>The purpose of this letter is to confirm our conversation today that our initial response to the SEC comment letter dated November 18, 2009 will be made by December 4, 2009.</P>
<P>&nbsp;</P>
<P>Sincerely,</P>
<P>/<I>Brian R. Jones/</P>
<P>&nbsp;</P>
</I><P>Brian R. Jones</P>
<P>Treasurer and Chief Financial Officer</P>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
