Mail Stop 3561
							April 26, 2006


Shawn Phillips, President
Deltron, Inc.
Sabana Oeste, Restaurante Princessa Marina
100 Metros Oeste
S.N.B. Abogados, San Jose, Republic de Costa Rica

      Re:	Deltron, Inc.
		Amendment No. 2 to Registration Statement on
                        Form SB-2
		Filed April 20, 2006
		File No. 333-130197

Dear Mr. Phillips:

	We have the following additional comments from the limited
review of your filing:

1. The staff notes that no specific payment terms were made on the
loan from Mr. Phillips to purchase the Costa Rican property.
Please
describe throughout the prospectus under appropriate captions, the
conditions under which repayment is expected from the Company.
Also, please file the purchase agreement as an exhibit to the
registration statement and include in the exhibit index.

2. Also, your new disclosure fails to indicate whether or not the
seller of the property is related to Deltron and Deltron`s
affiliates.  If the seller is related, the prospectus should
disclose
the nature and extent of the relationship and provide Item 404(d)
of
Regulation S-B type disclosure.  If the seller is unrelated,
please
disclose in the prospectus.









      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 Goldie B. Walker, Financial Analyst, at
(202)
551-3234 or me at (202) 551-3790 with any questions.

						Sincerely,



								John D. Reynolds
								Assistant Director

cc:  	Parsons Law Firm
	2070 Skyline Tower, 10900 NE 4th Street
	Bellevue, WA 98004



Shawn Phillips, President
Deltron, Inc.
April 26, 2006
Page 3