Mail Stop 3561
							February 10, 2006


Michael Sweeney, Chief Executive Officer
Ancor Resources Inc.
2328 Heather Street
Vancouver, B. C.  V5Z 4R6

      Re:	Ancor Resources Inc.
		Registration Statement on Form SB-2
      Filed January 13, 2006
		File No. 333-131041

Dear Mr. Sweeney:

      We have limited our review of your filing to those issues we
have addressed in our 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 information so we may better understand
your
disclosure.  After reviewing this information, we may 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 any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.











Comments

1. Please amend your registration statement to file the Exhibit 5
legality opinion and consent of attorney.
Financial Statements, page 24
2. Please update the financial statements as required by Item
310(g)
of Regulation S-B, and provide a currently dated consent of the
independent accountants in any amendment.
3. Please amend your filing to include the audit report of your
independent registered public accounting firm, which appears to
have
been inadvertently omitted from the filing.

      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 provides any requested 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 filing to be certain that the
filing includes all information required under the Securities Act
of
1933 and that they have provided all information investors require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to a company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:












* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may not assert staff comments and the declaration of
effectiveness 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 connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      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.

















      You may contact Raquel Howard, Staff Accountant, at (202)
551-
3291 or Terence O`Brien, Accounting Branch Chief, at (202) 551-
3355
if you have questions regarding comments on the financial
statements
and related matters.  Please contact Goldie B. Walker, Financial
Analyst, at (202) 551-3234 or me at (202) 551-3790 with any other
questions.

						Sincerely,



								John D. Reynolds
								Assistant Director

cc:  Empire Stock Transfer Inc.
         7251 West Lake Mead Blvd., Suite 300
         Las Vegas, Nevada 89128




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Michael Sweeney, Chief Executive Officer
Ancor Resources Inc.
February 10, 2006
Page 4