Mail Stop 3561

December 21, 2005

Irene Braham, President
Homassist Corporation
107-1520 McCallum Road, Suite #29
Abbotsford, British Columbia, Canada V2S 8B2

        RE:  Homassist Corporation ("the company")
                Amendment No. 3 to Registration Statement on
                Form SB-2
                Filed December 8, 2005
                File No.  333-124405

Dear Ms. Braham:

     We have reviewed your amended filing and have the following
comments.  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.

Item 4.  Use of Proceeds, page 7

1.      Please revise the second paragraph to update and make the
disclosure consistent with the disclosure on page 21, in the "Plan
of
Operation" - "Expenditures" section

2.      Disclose the amount of offering expenses paid as of the
most
recent practicable date.

Irene Braham
Homassist Corporation
December 21, 2005
Page 2.
3.      State your current cash balance as of the most recent
practicable date and discuss how you plan to pay the remaining
offering expenses.  Update similar disclosure on page 21.

Plan of Distribution, page 10
4.      Please reconcile the termination date for the company in
this
section with the disclosure on the cover page.

Financial Statements
5.      Please provide updated interim financial statements as
required by Item 310(g) of Regulation S-B.

Closing Comments

     As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provide 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 direct your attention to Rules 460 and 461 regarding requesting
acceleration of a registration statement.  Please allow adequate
time
after the filing of any amendment for further review before
submitting a request for acceleration.  Please provide this
request
at least two business days in advance of the requested effective
date.

      Please contact Terence O`Brien at (202) 551-3355 with any
questions regarding accounting issues and you may contact Janice
McGuirk at (202) 551-3395 with any other questions.

Sincerely,




John Reynolds

Assistant Director


CC:   W. Scott Lawler, Esq.
          (403) 272-3620 via fax