The Loev Law Firm, PC
6300 West Loop South, Suite 280
Bellaire, Texas 77401
Telephone (713) 524-4110
Facsimile (713) 524-4122
January 11, 2010 |
Ms. Tracey L. McNeil, Attorney-Advisor
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Telephone Number: (202) 551-3392
Fax Number: (703) 813-6982
Re: | Sandalwood Ventures, Ltd. |
Amendment No. 1 to Registration Statement on Form S-l | |
File Number 333-162557 | |
Filed November 30, 2009 |
Dear Ms. McNeil,
In response to your comment letter dated December 29, 2009, Sandalwood Ventures, Ltd. (the “Company,” “Sandalwood,” “we,” and “us”) has provided its response below.
Interim Balance Sheet, Page F-2
1. | Please include a balance sheet as of June 30, 2009, the end of your preceding fiscal year, in your interim balance sheet to comply with Rule 8-03 of Regulation S-X. |
RESPONSE:
The Company has revised is interim balance sheet to include a balance sheet as of June 30, 2009, to comply with Rule 8-03 of Regulation S-X, as you have requested.
Regards, | |
/s/ John S. Gillies | |
John S. Gillies | |
Associate |