| Bontan Corporation Inc. 47 Avenue Road, Suite 200 Toronto, Ontario, Canada M5R 2G3 T: 416-860-0211 F: 416-361-6228 W: www.bontancorporation.com |
November 29, 2005
Jill S. Davis
Branch Chief
US Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7410
USA
By fax sent to Jennifer Goeken – Division of Corporate Finance
Dear Jill S Davis:
RE: BONTAN CORPORATION INC. – Form 20-F for fiscal year ended March 31, 2004 and 2005 amended 20-F for fiscal 2005 and our previous correspondence (file # 0-30314)
We refer to your letter of November 16, 2005.
Enclosed attachment provides our responses to your comments in the same order.
Please contact the undersigned for any further information in the matter.
Sincerely
/s/Kam Shah
Kam Shah
Chief Executive and Financial Officer