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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001079974-09-000413.txt : 20090529
<SEC-HEADER>0001079974-09-000413.hdr.sgml : 20090529
<ACCEPTANCE-DATETIME>20090529154951
ACCESSION NUMBER:		0001079974-09-000413
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 504(b)(1)(iii)
FILED AS OF DATE:		20090529
DATE AS OF CHANGE:		20090529
EFFECTIVENESS DATE:		20090529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tesoro Distributors, Inc.
		CENTRAL INDEX KEY:			0001119190
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DURABLE GOODS [5000]
		IRS NUMBER:				912048019
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-52337
		FILM NUMBER:		09861659

	BUSINESS ADDRESS:	
		STREET 1:		191 POST ROAD WEST
		STREET 2:		SUITE 10
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
		BUSINESS PHONE:		203-221-2770

	MAIL ADDRESS:	
		STREET 1:		191 POST ROAD WEST
		STREET 2:		SUITE 10
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IWT TESORO CORP
		DATE OF NAME CHANGE:	20021002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PONCA ACQUISITION
		DATE OF NAME CHANGE:	20000712
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001119190</cik>
        <entityName>Tesoro Distributors, Inc.</entityName>
        <issuerAddress>
            <street1>191 POST ROAD WEST</street1>
            <street2>SUITE 10</street2>
            <city>WESTPORT</city>
            <stateOrCountry>CT</stateOrCountry>
            <zipCode>06880</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>203-221-2770</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>IWT TESORO CORP</previousName>
            <previousName>PONCA ACQUISITION</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>NV</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Henry</firstName>
                <middleName>J.</middleName>
                <lastName>Boucher</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>191 Old Post Road West, Suite 10</street1>
                <street2></street2>
                <city>Westport</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06880</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>No Revenues</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>04.3</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-05-22</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Convertible Redeemable Debenture</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>12000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>None</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>None</street1>
                    <street2></street2>
                    <city>None</city>
                    <stateOrCountry>XX</stateOrCountry>
                    <zipCode>00000</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CO</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>12000</totalOfferingAmount>
            <totalAmountSold>12000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Tesoro Distributors, Inc.</issuerName>
                <signatureName>/s/ Henry J. Boucher</signatureName>
                <nameOfSigner>Henry J. Boucher</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2009-05-29</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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