CHILCO RIVER HOLDINGS INC.
355 Lemon Avenue, Suite C
Walnut, CA 91789
January 10, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Chilco River Holdings Inc. – SEC File No. 000-50911 Responses to the Securities and Exchange Commission Staff Comments dated January 6, 2006 Regarding Item 4.01 Form 8-K Filed on January 4, 2006 |
Ladies and Gentlemen:
On January 4, 2006, Chilco River Holdings Inc. (the “Company”) filed a current report on Form 8-K (the “Form 8-K”) with the Securities and Exchange Commission (“SEC”). The staff of the SEC (the “Staff”) issued the Company a letter on January 6, 2006 containing its comments to the Form 8-K. Set forth below are the Company’s responses to the Staff’s comment letter dated January 6, 2006.
Staff Comment No. 1.
| Please correct your Commission File Number indicated on the cover of your Form 8-K to be No. 000-50911. |
| The Company’s Response: The Company has corrected the Commission File Number indicated on the cover of Form 8-K. |
Securities and Exchange Commission
File No. 000-50911
January 10, 2006
Page 2
Staff Comment No. 2.
| Since the Item 4 disclosures on Form 8-K were filed on January 4, 2006, the letter from the former accountant required by Item 304(a)(3) of Regulation S-B stating whether the former accountant agrees with the disclosures is due by January 18, 2006. Provide the former accountant with a copy of the disclosures and comply with the requirements of Item 304(a)(3) of Regulation S-B. |
The Company’s Response: The Company has filed the letter from its former account required by Item 304(a)(3) of Regulation S-B with its amended Form 8-K.
| The Company hereby acknowledges: |
(a) that the Company is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;
(b) that Staff comments, or changes to the Company’s disclosure in response to Staff comments, do not foreclose the SEC from taking any action with respect to a filing; and
(c) that the Company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
| Respectfully submitted, /s/ Tom Liu Tom Liu Chief Executive Officer |
