LANDBANK GROUP, INC.
7030 Hayvenhurst Avenue
Van Nuys, CA 91406-3801
(818) 464-1640
February 23, 2007
Karen J. Garnett
Assistant Director
Securities and Exchange Commission
100 F Street, NEWashington, D.C. 20549
Dear Ms. Garnett:
Pursuant to your letter dated December 15, 2006, I herewith submit the following response to the SEC’s comments:
Landbank Group, Inc, and its management, hereby acknowledges that:
· | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | 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 Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
I hope the above has adequately addressed each and every comment.
Sincerely,
/s /Doug Gravink
Doug Gravink
Chief Executive Officer