UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 Mail Stop 7010 December 20, 2005 Michael Davies Chief Financial Officer Reclamation Consulting and Applications, Inc. 23832 Rockfield Boulevard, Suite 275 Lake Forest, California 92630 Re:	Reclamation Consulting and Applications, Inc. 		PRE R 14A filed December 14, 2005 File No. 000-29881 Dear Mr. Davies: 	We have completed our review of your proxy statement and related filings and have no further comments at this time. Sincerely, Pamela A. Long Assistant Director Cc:	James Turner 	Sichenzia Ross Friedman Ference LLP 	1065 Avenue of the Americas 	New York, New York 10018 ?? ?? ?? ?? Richard Astrom National Residential Properties, Inc. Page 1