Revo Ventures Inc.
Post Office 020, Lu Yuan District
Chang Chun, Ji Lin
China, 130062
Phone: 139-4303-4459
February 12, 2007
John D. Reynolds
Assistant Director
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street North East
Washington, DC
USA 20549
Re: Revo Ventures Inc.
Registration Statement on Form SB-2/A
Filed January 18, 2007
File No. 333-136981
Dear Mr. Reynolds:
We have reviewed your comment letter and have taken every effort to respond accurately and fully to meet your satisfaction. Provided below is our point by point response to your comments. If you should have any further questions, please feel free to contact Revo Ventures Inc. directly at the numbers provided above.
Plan of Distribution
- Please find the language revised to indicate that there is only one selling shareholder in the offering.
Financial Statements
2. Please find the financial statements revised to include cumulative statements of operations and cash flows for the period from April 17, 2005 to October 31, 2006.
3. Please find the a current accountant's consent attached with this amendment.
Regards,
Jianbin Chen
President
Revo Ventures Inc.