Mail Stop 4561

						April 25, 2006

VIA U.S. MAIL AND FAX

William White
Chief Financial Officer
California News Tech
825 Van Ness Avenue, Suite 406-407
San Francisco, CA 94109

Re:	California News Tech
	File No. 000-50762
      Form 10-K for Fiscal Year Ended
	December 31, 2005


Dear Mr. White:

      We have reviewed your filing and have the following comment.
In our comment, 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 on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.


Form 10-K for the year ended December 31, 2005

Financial Statements

Note 2. Summary of Significant Accounting Policies

Product Development, page F-7

1. We note on page 6 that you have released certain products.
Also,
you indicate in note 1 that during 2005 you completed development
of
your website and began to generate subscription based fees.
However,
it is unclear whether you have commenced amortization or have
recognized any impairment of capitalized development costs and
website development costs. Please explain to us how you applied
paragraphs 8 and 9 of SFAS 86 to your capitalized development
costs;
and how you applied paragraphs 34-38 of SOP 98-1 to your website
development costs.

Note 6 Notes Payable to Related Parties, page F-10

2. We note that payment of the $71,140 note is due March 6, 2006.
Please explain to us you basis in GAAP for reporting this note as
non-current rather than current liability.


*    *    *    *

      Please respond to this comment within 10 business days or
tell
us when you will provide us with a response.  Please file your
response letter on EDGAR.  Please understand that we may have
additional comments after reviewing your response to our comment.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed 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 filings;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filings; 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 filings or
in
response to our comments on your filings.

      You may contact Robert Telewicz, Staff Accountant, at (202)
551-3438 or the undersigned at (202) 551-3414 if you have
questions.



								Sincerely,



      Jorge L. Bonilla
      Senior Staff Accountant

William White
California News Tech
April 25, 2006
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