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Our File No. 1707
August 10, 2007
VIA EMAIL & EDGAR: delaneyd@sec.gov
Attention: Donald Delaney
United States Securities & Exchange Commission
Division of Corporate Finance
100 F Street. N.E.
Washington, DC
20549-7010
Dear Mr. Delaney
Canarc Resource Corp. (the "Company")
Form 20F for the Fiscal Year Ended December 31, 2005 / 2006
File Number 000-18860
Thank you for your letter dated July 31, 2007. Further to that letter, we advise that the Company has begun going through your comments and has set up meetings with its auditors. Additional time will be required to address your concerns.
We have also been advised that the Company and its auditors hope to contact you in the near future to set up a conference call to try to resolve the accounting matters raised in the most efficient manner. We will be working with the Company on the additional technical issues you have raised and will be in contact with Mr. Schuler in the near future.
Please call or email (slockwood@vectorlaw.com) should you have any questions or comments.
Yours very truly,
Vector Corporate Finance Lawyers
Per: “Stewart L. Lockwood”
Cc:
Canarc Resource Corp. (Attn: Philip Yee via email)
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