CASCADE TECHNOLOGIES CORP.
250 N. Robertson Blvd., Suite 427
Beverly Hills, California 90211
310.858.1670
310.858.1699 -FAX
June 30, 2010
Securities and Exchange Commission
SEC Headquarters
100 F Street, NE
Washington, DC 20549
Attention: Jeanne Bennett, Staff Accountant
MAIL STOP 3030
Re: Cascade Technologies Corp.
Form 8-K for item 4.01
Filed June 23, 2010
File No. 000-52141
Dear Ms. Bennett
I am submitting registrant's response to your letter dated June 24, 2010. For the convenience of the staff I have set forth the comment in your letter below following which we have provided our response.
Form 8-K filed June 23, 2010
1. We see you have filed as Exhibit 16 a letter from a different audit firm about a different registrant. Please amend your report to include as Exhibit 16 a letter of a recent date from your former auditors addressing the disclosures by your company in both the initial Form 8-K and in the amendment to be filed. You should file your amendment as a Form 8-K/A with the item 4.01 designation.
We have filed a Form 8-K/A on June 30, 2010 supplying as Exhibit 16 a letter from our former accountants in the format requested.
The registrant also acknowledges that:
·
The registrant is responsible for the adequacy an accuracy of the disclosure in the filings;
·
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
·
The registrant may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
Should you or any other member of staff have further questions or comments, please do not hesitate to contact the undersigned at (310) 455-2074 or by email atrmgates1@verizon.net. Thank you.
Respectfully yours,
/s/Randall Gates
Randall Gates
Chief Financial Officer
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