March 22, 2006

MAIL STOP 3561

via U.S. mail and facsimile

Bruce Hollingshead, President
Cascade Technologies Corp.
Suite #358 - 255 Newport Drive
Port Moody BC, CANADA

Re:      Cascade Technologies Corp.
Form SB-2, Amendment 5 filed February 28, 2006
File No. 333-124284

Dear Mr. Hollingshead:

	We have the following comments on your amended filing. 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.

Our Business, page 5

      Include in the forefront of this section, and wherever
appropriate throughout the prospectus, the disclosure that you
have
added under "Our Products and Services," in the last paragraph
before
the table on page 24, that you "plan to purchase the products from
franchised and non-franchised distributors (our emphasis)."

      Please ensure that you provide all required warranty
disclosure
for the products which you buy from a non-franchised distributor
wherever appropriate in the registration statement and on your
website.

      Throughout the prospectus, and on the website, clarify
whether
you are currently conducting your business of buying and selling
semi-conductors or are a development stage company which plans to
do
so in the future.  Reconcile all of the apparently contradictory
disclosure in this regard, of which some, among others, of the
examples follow:

a.  "We are a development stage company who plans to be a non-
franchised stocking distributor who buys and sells semiconductors,
electro-mechanical and passive components (See second paragraph of
this section of the prospectus);"

b.  "In  October of 2005, we listed 20 different parts for sale on
our website. We have not had any sales to date and have had
limited
operations (See second paragraph of this section of the
prospectus);"

c.  the "Frequent Questions" section of your website, where all
seven
questions and the last four answers indicate that the business is
currently operating; and
d.  the "Value Added Services" section of your website where the
verb
tense is in the present for each assertion.

      Please reference the following statement in the second
paragraph of this section:
"We have negotiated with our suppliers, however, warranty
agreements
similar to those issued by the manufacturer for the return of
defective products by our clients. Therefore, we will be able to
offer our customers a similar warranty."

      Disclose the basis for the assertion regarding the
similarity
of the warranty.  If applicable, support your statement by
supplementally providing us with copies of, or excerpts from,
reports
or publications which you reference. If you do not have
appropriate
independent support for a statement, please revise the language to
make clear that this is the belief of the registrant based on its
experience in the industry, if true.

      In addition, as mentioned above, it is necessary to fully
address those situations where your supplier is a non-franchised
distributor, rather than a franchised distributor.
In the second paragraph of this section, please revise the
following
to include disclosure that your customers will not have any rights
or
warranties with either your franchised distributor or your non-
franchised distributor:  "As a non-franchised distributor, our
customers will be required to deal directly with us in relation to
warranties on defective parts and will not have any rights or
warranties with the original manufacturer."

Executive Compensation

      All of the terms of the restricted stock awards should be
included after the table.  Refer to the Instructions to Item
402(f)
of Regulation S-B.


Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  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 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.

      You may contact Angela Halac at (202) 551-3390 if you have
questions regarding
the financial statements and related matters.  Please contact
Susann
Reilly at (202) 551-3236 with other questions.

          Sincerely,


    John Reynolds
          Assistant Director
          Office of Emerging Growth Companies


cc:  Adam Shaikh
By facsimile (702) 549-2265

Cascade Technologies Corp.
Page 3
March 19, 2006