Revo Ventures Inc.
Post Office 020, Lu Yuan District
Chang Chun, Ji Lin
China, 130062
Phone: 139-4303-4459
April 4, 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-2
Filed February 12, 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.
Financial Statements
1. Please find an updated auditor's consent letter attached to this filing as Exhibit 23.
2. Please find updated financial statements for the three months ended January 31, 2007 included in within the filing.
Regards,
Jianbin Chen
President
Revo Ventures Inc.