F r a s e ra n dC o m p a n y
Fraser andCompany LLP Barristers andSolicitors
DAVID K. FRASER
RICHARD D. RABSON
(1)DAVID W. SMALLEY
RAVINDER R.S. UPPAL
(2)AILIN WAN
(3)BARBARA G. WOHL
KIT H. LUI
(4)BYRON BYUNG-OH LEE
GEETA K. BAINS
(1) Personal law corporation
(2) Also member of Massachusetts bar
(3) Also member of Ontario bar
(4) Also member of New York bar
August 10, 2006
VIA EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549-0405
Attention: Susan Reilly
Dear Madam:
Re: Reperio Exploration Inc.
Amendment No. 1 to Form SB-2 Registration Statement
File No. 333-136069
Further to your telephone call of August 9, 2006, attached please find a red-tagged copy (which includes page numbers) filed with you, by Edgar, of Amendment No. 1 to Form SB-2 Registration Statement, including Exhibits.
The only change requested was in the signatures, and these have been altered as requested and the SB-2 has been re-dated to the current date. We have also attached an updated Auditor's consent letter. We trust you will find this to be satisfactory.
If you have any other questions, please do not hesitate to contact the undersigned. Please fax any further comments to the undersigned at(604) 669-5791.
Yours truly,
FRASER and COMPANY
Per:/s/ David K. Fraser
David K. Fraser
DKF/dlm
Attach.
