Mail Stop 4561
      February 15, 2006

Mr. Simon Lamarche
Chief Executive Officer, Chief Financial Officer, and Director
United American Corporation
1080 Beaver Hall, Suite 155
Montreal, Quebec Canada  H2Z 1S8

	RE:	United American Corporation
		Form 8-K filed 2/13/06
            	File No. 0-27621

Dear Mr. Lamarche:

      We have reviewed your filing and have the following
comment.
Where indicated, we think you should revise your document in
response to this comment.  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.  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 comment or on any other
aspect
of our review.  Feel free to call me at the telephone number
listed
at the end of this letter.

Form 8-K

1. Amend the report to include all of the information required
by
Item 304(a)(1)(iv)(A) of Regulation S-B regarding any
disagreements
with the former accountant on any matter of accounting
principles
or practices, financial statement disclosure, or auditing scope
or
procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it to
make
reference to the subject matter of the disagreement(s) in
connection with its reports.  In the event of disagreement(s)
and/or reportable event(s), provide the specific disclosures
required by Item 304(a)(1)(iv) and (v) of Regulation S-B.  File
the
amendment under cover of Form 8-KA and include the ITEM 4.01
designation, including an updated letter from the former
accountant, addressing the revised disclosures, as Exhibit 16.

      We urge all persons who are responsible for the accuracy
and
adequacy of the disclosure in the filing reviewed by the staff
to
be certain 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.

      In connection with responding to our comment, 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 filing;

* 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
filing
or in response to our comments on your filing.

	Please provide the supplemental information requested above
within five business days from the date of this letter.  The
supplemental information should be filed as correspondence on
EDGAR.

      Any questions regarding the above should be directed to me
at
(202) 551-3432.


								Sincerely,



								William H. Demarest
								Staff Accountant
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Mr. Simon Lamarche
United American Corporation
February 15, 2006
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