| Cane Clark LLP | 3273 E. Warm Springs Las Vegas, NV 89120 |
| Kyleen E. Cane* | Bryan R. Clark^ | | | | Telephone: 702-312-6255 |
| Chad Wiener+ | Scott P. Doney~ | | Facsimile: 702-944-7100 |
| Joe Laxague~ | | | Email: cwiener@caneclark.com |
May 1, 2007
UNITED STATEDS SECURITIES AND EXCHANGE
COMMISSION - Division of Corporate Finance
100 F Street N.E.
Washington, DC 20549
MAIL STOP 7010
ATTN: Carmen Moncada-Terry
| Re: | Nuance Resources, Corp. Registration Statement on Form SB-2 Amendment No. 1 Filed April 4, 2007 File No. 333-141343 |
We write on behalf of Nuance Resources, Corp. (the “Company”) in response to comments received telephonically by Mr. Karl Hiller, Accounting Branch Chief, on April 12, 2007 regarding the above-referenced Registration Statement on Form SB-2. On behalf of the Company, we have filed with the Commission via the EDGAR system, the Second Amended Registration Statement on Form SB-2 with revised the pro forma financial statements included therein in accordance with the comments of Mr. Hiller. The Company also updated its financial information and provided current financial statements as required by Item 310(g) of Regulation S-B. The factual information provided herein relating to the Company has been made available to us by the Company.
Sincerely,
CANE CLARK LLP
/s/ Chad Wiener
Chad Wiener, Esq.
