May 31, 2006


via U.S. Mail
Alan Hart
President and Chief Financial Officer
Summit Exploration, Inc.
Suite 700, One Executive Place
1816 Crowchild Trail, N.W.
Calgary, Alberta
Canada T2M 3Y7

Re:	Summit Exploration, Inc.
		Amendment No. 1 to Registration Statement on
      Form SB-2
      Filed May 11, 2006
	File No. 333-133079


Dear Mr. Hart:

      We have reviewed your amended filing and have the following
comments. 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 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 SB-2

Use of Proceeds, page 7
1. We note the revisions made to the disclosure in response to
prior
comment 14 of our letter dated May 5, 2006.  Advise us as to
whether
any proceeds will be used to pay for geological and seismic
interpretation services rendered by Mr. Hart in his capacity as a
consultant or any affiliate of his.
Directors, Officers, Promoters, and Control Persons, page 10
2. Although you indicate Mr. Hart served as Managing Director of
Golden Downs Consulting through June 2002, you do not indicate
when
he resumed the post yet, as indicated in your disclosure, he is
currently serving as Managing Director.  Please revise or advise.

Closing Comments
	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 response to our
comments.

	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.

      We will 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.
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 an 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.


	Please contact Mellissa Campbell Duru, at (202) 551-3757 or
me
at (202) 551-3745 with any other questions. Direct all
correspondence
to the following ZIP code:  20549-7010.





							Sincerely,


							H. Roger Schwall
							Assistant Director

      cc: 	Conrad Lysiak, Esq.
      (509) 747-1770 (via facsimile)


Mr. Hart
Summit Exploration, Inc.
May 31, 2006
page 3



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE