VIA FACSIMILE
								July 6, 2005

Stanley Major
Major Creations Inc.
57113, 2020 Sherwood Drive,
Sherwood Park, AB, Canada, T8A 5L7

Re: 	Major Creations Inc.
	Form SB-2
	Amended June 17, 2005
	File No. 333-122870

Dear Mr. Major:

	We have completed a preliminary reading of your amended
registration statement.  It appears that your document fails in a
material respect to comply with the requirements of the Securities
Act of 1933, the rules and regulations under that Act, and the
requirements of the form.  For this reason, we will not continue
to
perform a detailed examination of the registration statement at
this
time, until this material deficiency is addressed:

      The financial statements and auditor consent should be
updated
pursuant to the requirements of Item 310 (g) of Regulation S-B.
Please also update your disclosure in the appropriate sections of
your prospectus in accordance with the updated financial
statements.

      As long as it remains in its current form, we will not
recommend acceleration of the effective date of the registration
statement.  Also note that should the registration statement
become
effective in its present form, we would be required to consider
what
recommendation, if any, we should make to the Commission.  We
suggest
that you consider submitting a substantive amendment to correct
the
deficiency or a request for withdrawal of the filing.

      You may contact Al Pavot at (202) 551-3738 if you have
questions regarding comments on the financial statements and
related
matters.  Please contact Craig Slivka, Staff Attorney at (202)
551-
3729, or in his absence Lesli Sheppard, Senior Staff Attorney, at
(202) 551-3708 with any other questions.

      				Sincerely,


      				Pamela A. Long
      				Assistant Director

cc:	W. Scott Lawler, Esq.
      1530-9 Avenue SE
      Calgary, AB T2G 0T7
      (403) 272-3620
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE