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FAX COVER SHEET
Date:
March 19, 2007
Our File No.:
1707
To:
Donald F. Delaney
Company:
U.S. Securiites and
Exchange Commission
Fax No.:
1 202 772-9368
From:
Stewart L. Lockwood
Our Tel. No.:
(604) 683-1102
Our Fax No.:
(604) 683-2643
No. of pages: 1 (including this page)
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COMMENTS:
re:
Canarc Resource Corp. (the "Company")
File No. 000-18860 – Review Letter
Dear Mr. Delaney
We are writing to you on behalf of the Company, to again update you on the Company's progress.
The Company has, just recently, received comments back from its external Canadian accountants and from KPMG (US) on the accounting issues raised. We confirm that, despite attempts by the Company to speed things along, the delays by these third parties were outside of our control. Mr. Yee, the CFO of the Company, has begun reviewing and going through their comments and we expect to respond to the issues you have raised by the middle of next week (March 27th or 28th). We also confirm that the technical disclosure issues have been finalized and can be dealt with once the above matters are resolved to your satisfaction.
We also confirm this fax has been sent to the Company for posting on EDGAR.
Yours truly,
Vector Corporate Finance Lawyers
“Stewart L. Lockwood”
Stewart L. Lockwood
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