McKenzie Bay International, Ltd.
37899 Twelve Mile Road, Ste. 300
Farmington Hills, MI 48331
March 3, 2006
Securities and Exchange Commission
Washington, D.C. 20549
Re: McKenzie Bay International, Ltd.
Form SB-2
File No. 333-129673
Dear Sir or Madam:
Request is hereby made for the acceleration of the effective date of our registration statement to 11 A.M. on March 6, 206 or a soon as practicasble thereafter.
This confirms that:
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should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
McKenzie Bay International, Ltd
By: /s/ Gregory Bakeman
_______________________
Gregory Bakeman, Chief Executive Officer.