CHINA TITANIUM & CHEMICAL CORP.
1530-9 Avenue S.E.
Calgary, Alberta T2G 0T7
Telephone: 403-693-8003
Facsimile: 403-272-3620
Friday, August 4, 2006
Via Edgar and Facsimile 202-772-9206
Ms. Tia Jenkins
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re:
China Titanium & Chemical Corp. (the "Company")
Form 10-KSB for Fiscal Year Ended December 31, 2005
Filed April 17, 2006
File No. 000-18272
Dear Ms. Jenkins:
In response to your letter of May 19, 2006, and in conjunction with the filing of the Form 10-KSB Amendment 1 on July 28th, 2006, we provide the following written response:
General
Comment
1.
This report refers to the period of inception as March 21, 2004. The financial statements refer to the period of inception as March 19, 1999. Please revise the discussion in Note 1 to clearly disclose the date of inception and provide an audit report that includes the appropriate cumulative period in its scope.
Response
1.
We have revised the audit report to refer to the period of inception as March 19, 1999 and we have revised the discussion in Note 1 to clearly disclose the date of inception and have filed Form 10-KSB Amendment No. 1 which includes this revision and the amended audit report.
Closing:
The Company 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
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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.
Sincerely,
/s/ Michel Bourbonnais
Michel Bourbonnais
President
