ORGRAL TECHNOLOGIES CORP.
113 Argonne Crescent
Toronto, Ontario M2K 2K2
(416) 557-9684
August 30, 2006
Ms. Tia Jenkins
Office of Emerging Growth Companies
U.S. Securities & Exchange Commission
Mail Stop 3561
Washington, DC 20549-0306
Re: | Orgral Technologies Corp. |
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| Form 10KSB for Fiscal Year Ended May 31, 2005 |
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| Forms 10QSB for Fiscal Quarters Ended |
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| August 31, 2005, November 30, 2005, and February 28, 2006 | ||||
| File no. 0-50817 |
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Dear Ms. Jenkins:
In connection with the above referenced filings, this letter will confirm that Orgral Technologies Corp. (the “Company”) is aware of and acknowledges that:
- | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
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- | 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 |
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- | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
Please contact me if you have any further questions regarding this matter.
Very truly yours,
ORGRAL TECHNOLOGIES CORP.
By: | /s/ Helena Heit |
| Helena Heit |
| President; Chief Executive Officer; and Director |
