May 1, 2006 Mail Stop 3561 Via US Mail and Facsimile Mr. David Knudsen Principal Financial Officer 1661 Lakeview Circle Ogden, UT 84403 Re:	Pacific Alliance Corporation 	Form 10-KSB for the year ended December 31, 2004 	Forms 10-QSB for the quarters ended March 31, 2005, June 30, 2005 and September 30, 2005 	Commission file #: 033-08732D Dear Mr. Knudsen: We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. 								Sincerely, 								Linda Cvrkel 								Branch Chief Mr. David Knudsen Pacific Alliance Corporation March 7, 2006 Page 1