Bontan Corporation Inc. 47 Avenue Road, Suite 200 Toronto, Ontario, Canada M5R 2G3 T: 416-860-0211 F: 416-361-6228 |
August 10, 2005
Jill S Davis
Branch Chief
US Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7410
USA
Dear Jill S Davis:
RE: BONTAN CORPORATION INC. – Form 20-F for the year ended march 31, 2004 filed August 30, 2004 (File # 0-30314)
In connection with your review of our above statements, we acknowledge as follows:
1.
The Company is responsible for the adequacy and accuracy of the disclosure in the filing:
2.
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing: and
3.
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.
Sincerely
Kam Shah
Chief Executive Officer