THE MADONNA CORPORATION
7816 CALLA DONNA PLACE, SW
CALGARY, AB T2V 2R1
403.818.6440
FAX 403.256.3302
March 31, 2006
United States Securities and Exchange Commission
Washington, DC 20549
Attention: Ms Tia Jenkins/Ms Babette Cooper
Re: 06/30/05 10KSB/A, 09/30/05 10Q SB/A and 12/31/05 10Q SB/A
Ladies:
The undersigneds, on behalf the Registrant, do hereby acknowledge:
·
the registrant is responsible for the adequacy and accuracy of the
disclosure in the filing;
·
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
·
the Registrant 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.
Yours truly,
The Madonna Corporation
/s/Thomas J. Charlton
Thomas J. Charlton, President and Chief Executive Officer
/s/Lance R. Larsen
Lance R. Larsen, Secretary/Treasurer and Chief Accounting Officer
