July 12, 2006

via U.S. mail
William Scott Marshall
President, Principal Executive Officer and Principal Financial
Officer
Cascade Energy, Inc.
5151 E. Broadway, Suite 1600,
Tucson, AZ 85711

	Re:  	Cascade Energy, Inc.
		Amendment No. 3 to Registration Statement on
Form SB-2
      Filed June 30, 2006
      File No. 333-130984



Dear Mr. Marshall:

      We have limited our review of your amended filing to those
issues we have addressed in our comments.  Where indicated, we
think
you should revise your documents 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
filings.
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. We note your response number 1 of the letter dated June 30,
2006
and have further comment.  Given the nature and size of the
transaction being registered, advise the staff of the company`s
basis
for determining that the transaction is appropriately
characterized
as a transaction that is eligible to be made on a shelf basis
under
Rule 415(a)(1)(i).

2. Update disclosure regarding the closing bid price of your
common
stock as of the most reasonable date practicable.


Closing Comments

      As appropriate, please amend the above filing in response to
these comments.  You may wish to provide us with a marked copy 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 amendment and responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities Act
of
1933 and that they have provided all information investors require
for an informed investment 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 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 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 Mellissa Campbell Duru at (202) 551-3757 or
me
at (202) 551-3685 with any questions.  Direct all correspondence
to
the following ZIP code:  20549-7010.


									Sincerely,


									Tangela Richter
								Branch Chief



      cc:    via facsimile
           	William  L. Macdonald, Esq.
            	Clark Wilson
            	(604) 687-6314
Mr. Marshall
Cascade Energy, Inc.
July 12, 2006
page 1



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

         DIVISION OF
CORPORATION FINANCE
         MAIL STOP 7010