May 8, 2006

MAIL STOP 3561

via U.S. mail and facsimile

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

Re:      Cascade Technologies Corp.
Form SB-2, Amendment 6 filed April 10, 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.

General
1. Please update the prospectus where appropriate, including, but
not
necessarily limited to, the "Plan of Operations" section which
begins
on page 31.

Our Business, page 5
2. Please revise, in the second paragraph of this section, your
description of yourself as a "distributor who buys and sells."
Elsewhere in the prospectus it appears that you are a development
stage company without revenues.

Our Products and Services, page 24
3. We note your responses to the second and sixth comments of our
prior letter dated March 22, 2006.  Please address, in the fourth
paragraph of this section, whether or not your non-franchised
distributors will receive from their sellers a warranty for
replacements.  If not, clarify whether you anticipate that your
non-
franchised distributors will agree to the same terms as your
franchised distributors regarding the warranties.  If not, clarify
whether you will have any resources, other than your own funds, to
obtain the replacements for defective parts that are included in
the
warranties you will issue to your buyers for those products which
non-franchised dealers have supplied to you.

Other
4. Please note the updating requirements for the financial
statements
as set forth in Item 310(g) of Regulation S-B and provide a
current
consent of the independent accountants in any amendment.

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.

      We consider a written request for acceleration of the
effective
date of the registration statement as a 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.

	You may contact Angela Halac at (202) 551-3390 if you have
questions on 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
Bruce Hollingshead, President
Cascade Technologies Corporation
Page 1
May 8, 2006