| 1040-999 W. Hastings Street Vancouver, BC, Canada V6C 2W2 Tel: 604.683-1102 Fax: 604.683.2643 |
FAX COVER SHEET
Date:
March 28, 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)
Important - Confidentiality Fax messages are sometimes received by persons other than those to whom they are addressed as a result of equipment failure or human error. This communication is intended solely for the use of the addressee. This transmission contains information from the law firm of Vector Corporate Finance Lawyers which may be privileged, confidential and exempt from disclosure. Please notify Vector Corporate Finance Lawyers immediately at the above stated telephone or fax number if you are not the addressee or someone responsible for delivering it to the addressee. Vector Corporate Finance Lawyers retains all rights and privileges as to the communication and prohibits any dissemination, distribution or copying by or to anyone other than the addressee. If you have received this communication in error, please notify us and we will arrange for its return to the above address at no cost to you. |
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 is currently completing its year end audit and related Annual Information Form for its December 31, 2006 year end. They will be extremely busy through to next week (the filing deadline), and we believe that these financials, when completed, will also deal with the issues you have raised. We will review your issues with the Company and Mr. Yee, the CFO and be in touch next week.
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
IF THIS TRANSMISSION IS INCOMPLETE, PLEASE ADVISE THE OPERATOR AS SOON AS POSSIBLE
C:\Documents and Settings\SLockwood\Local Settings\Temporary Internet Files\OLK6\fax cover sheet-SEC Mar07 2 email.doc