March 31, 2005


via facsimile and U.S. mail

Mr. R.E. Gordon Davis
Chief Executive Officer
Canplats Resources Corporation
999 West Hastings Street, Suite 1180
Vancouver, British Columbia, Canada V6C 2W2


	Re:	Canplats Resources Corporation
		Form 20-F, Filed December 16, 2004
		File No. 0-31190

Dear Mr. Davis:

      We have reviewed the above filing and have the following
accounting comments.  We have limited our review to the areas
commented on below.  Where indicated, we think you should revise
your
document in response to these comments.  If you disagree, we will
consider your explanation as to why our comment is inapplicable or
a
revision is unnecessary.  Please be as detailed as necessary in
your
explanation.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

20-F for the year ended July 31, 2004

Controls and Procedures, page 42

1. We note your disclosure that your "principal executive officer
and
principal financial officer have concluded that [your] disclosure
controls and procedures are effective to ensure that information
required to be included in [your] periodic reports to the
Securities
and Exchange Commission is recorded, processed, summarized and
reported in a timely manner."  Supplementally confirm with respect
to
this filing and revise to clarify, if true, that your officers
concluded that your disclosure controls and procedures are also
effective to ensure that information required to be disclosed in
the
reports that you file or submit under the Exchange Act is
accumulated
and communicated to your management, including your principal
executive officer and principal financial officer, to allow timely
decisions regarding required disclosure.  See Exchange Act Rule
13a-
15(e).

2. We note your disclosure that "there have been no significant
changes in [your] internal controls or in other factors that could
significantly affect those controls subsequent to the date of
their
last evaluation."  Supplementally confirm with respect to this
filing
and revise to state clearly, if correct, that there were no
changes
in your internal control over financial reporting that occurred
subsequent to the date of their last evaluation.

Auditors` report, page F-3

3. We understand that your accountants are registered with the
Public
Company Accounting Oversight Board and are therefore required to
comply with all its auditing and related professional practice
standards.  Note that effective for reports issued or reissued on
or
after May 24, 2004, the auditors` report must refer to the
"standards
of the Public Company Accounting Oversight Board (United States)".
Please request that your accountants supplementally confirm, if
true,
that they conducted their audit in accordance with the standards
of
the PCAOB.  Request your accountants to revise their report
accordingly.  Refer to PCAOB Release No. 2003-025 and Commission
Releases No. 34-49707 and FR-73.

Closing Comments

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
amendment to expedite our review.  Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested supplemental information.  Detailed cover letters
greatly facilitate our review.  Please understand that we may have
additional comments after reviewing your amendment and responses
to
our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to the company`s disclosure, they
are responsible for the accuracy and adequacy of the disclosures
they
have made.  In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging
that:

the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

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

	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.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filings or
in
response to our comments on your filings.

      You may contact Regina Balderas, Staff Accountant, at (202)
942-7768 or, in her absence, Jill Davis, Branch Chief, at (202)
942-
1996 if you have questions regarding comments on the financial
statements and related matters.  Direct questions relating to all
other disclosure issues to the undersigned at (202) 942-1870.
Direct
all correspondence to the following ZIP code:  20549-0405.

							Sincerely,



							H. Roger Schwall
							Assistant Director


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Canplats Resources Corporation
March 31, 2005
page 3




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE