Mail Stop 3561
								May 4, 2006


James A. Gheyle, President
Jackson Ventures, Inc.
Suite 310, 2174 York Avenue
Vancouver, British Columbia, Canada, V6K 1C3

Re:	Jackson Ventures, Inc.
               Amendment No. 1 to
	   Registration Statement on Form SB-2
               Filed May 1, 2006
	   File No. 333-132549

Dear Mr. Gheyle:

	We have limited our review of your amendment to those issues
we
have addressed in the comments that follows:

1. Please include a summary in the prospectus of the response to
prior comment a.   Please provide a complete discussion of the
similarities and relationships among the Jackson Ventures and
Fortune
Partners selling shareholders.  For example, in addition to the
connections you cite, we also note selling shareholders Donna
Koop,
Stephanie Brown, Peter Padden, Dave Vadik, Kristine Welch, and Wei
Zou, who appear related to selling shareholders in Fortune
Partners.


2. Please revise your filing to comply with Rule 419 or provide
the
disclosure requested by prior comment b.  In determining the
applicability of Rule 419, the staff considers the disclosure in a
registration statement as well as surrounding facts and
circumstances, such as, in this case, the Fortune Partners`
registration statement and reverse merger.






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

						Sincerely,



								John D. Reynolds
								Assistant Director









James A. Gheyle, President
Jackson Ventures, Inc.
May 4, 2006
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