Davison Arts Management, Inc.
82 Mountain Road
Wilbraham, MA 01095
June 30, 2006
Via Facsimile: 202-772-9206
Blaise Rhodes
100 F Street, North East
United States Securities
And Exchange Commission
Washington, D.C. 20549
Re:
Davison Arts Management, Inc. (“DAM”)
Commission March 30, 2006 Comment Letter
File No.: 333-116791
Dear Mr. Rhodes:
The undersigned in her capacity as President of DAM herewith acknowledges that:
·
DAM is responsible for the adequacy and accuracy of the disclosure in its filings;
·
Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
·
DAM 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.
Very truly yours,
DAVISON ARTS MANAGEMENT, INC.
/s/ Elizabeth A. Davison
By:_______________________________
Elizabeth A. Davison, CEO
