Mail Stop 3561

      June 12, 2006

Steven Chan, President
Driftwood Ventures, Inc.
1463 Park Drive
Surrey, British Columbia
Canada V3R 5P2

      Re:	Driftwood Ventures, Inc.
      Amendment No. 4 to Registration Statement on
      Form SB-2
      Filed May 11, 2006
      File No. 333-124829

Dear Mr. Chan:

      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 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.

Description of Business, page 19
1. Please also file the necessary consents for both Mr. Lawrence
Stephenson, a professional geologist and Mr. Glen Macdonald, a
professional geologist who are named as conducting work with
respect
to the phase one exploration program on the Silver Creek claim.
Please refer to Rule 436 of Regulation C in this regard.
2. Please remove the promotional statement on page 20 that "[t]he
area particularly has significant values of gold."
Plan of Operations, page 24
3. We note the disclosure on page 24 that "[w]e anticipate
commencing
the phase two program in the summer of 2006."  Please update to
discuss any steps the company has taken to begin the phase two
program.
4. We note that the total expenditures over the next twelve months
are expected to be $20,000.  We also note that the company had
cash
of $19,951 as of May 11, 2006.   Please discuss how the company
will
fund its operations over the next twelve months.  Please reconcile
this disclosure with the statement on page 25 that "[t]here are no
definitive plans for the directors to loan funds to us."

General
5. 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 amendments.

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 provide 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 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.

      Please contact Angela Halac at (202) 551- 3398 with any
questions regarding accounting issues and you may contact Janice
McGuirk at (202) 551-3395 with any other questions.


		Sincerely,




      John Reynolds
      Assistant Director

cc:	Fax: (604) 831-2735