LAWLER & ASSOCIATES
a professional law corporation
1530 9th Avenue, S.E.
Calgary, Alberta T2G 0T7
Telephone: 403-693-8014
Facsimile: 403-272-3620
W. SCOTT LAWLER, ESQ.
Admitted in California
Wednesday, November 03, 2004
Via Facsimile and Edgar.
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. David Lyon
Re:
Boomers’ Cultural Development, Inc.
Form SB-2, Amendment No. 2, filed October 26, 2004
File Number 333-118138
Dear Mr. Lyon:
This letter shall serve as the formal request of Boomer’s Cultural Development, Inc. that the effective date of the Registration Statement on Form SB-2 identified above be accelerated to be effective as of Thursday November 4, 2004, or as soon thereafter as is practicable.
Boomer’s Cultural Development, Inc. hereby advises that it is aware of its obligations under the Securities Act of 1933.
Sincerely,
/s/ W. Scott Lawler
W. Scott Lawler, Esq.