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

         DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
      September 15, 2006


Mr. Kevin Epps
Chief Executive Officer
c/o Camlex Management (Nevada) Inc.
8275 S. Eastern Avenue, Suite 200
Las Vegas, Nevada 89123

      Re:	Centrus Ventures Inc.
      Registration Statement on Form SB-2
      	Filed August 17, 2006
      	File No. 333-136707

Dear Mr. Epps:

      We have reviewed your filing and have the following
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
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 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 your financial statements, as indicated in Rule
3-
10(g) of Regulation S-B.
2. Please provide a currently dated consent from the independent
accountants in the next amendment.
3. We note your risk factor disclosure on page 8 that indicates
your
accountants believe there is substantial doubt about your ability
to
continue as a going concern.  Please explain why this matter has
not
been addressed in the audit opinion included in the filing as well
as
in the notes to the financial statements.

Cover page of Prospectus, page 1
4. We note your disclosure that you will apply for listing on the
OTCBB.  Given that only market makers may apply to quote
securities
on the OTCBB, please revise this disclosure.  Instead, please
disclose explicitly throughout the prospectus that your securities
will sell at $0.06 per share until such time that they are quoted
on
the OTCBB, at which time they will sell at market prices.

Glossary of Technical Geological Terms, page 5
5. Item 503 of Regulation S-B requires that the Risk Factors
discussion follow the Summary section.  Please move the Glossary
to
the back of the Prospectus.  In addition, please delete from the
Glossary any terms that are not used in the prospectus.

Risk Factors

Risks Related to the Ownership of Our Stock

"Because our sole executive officer, Kevin B. Epps, owns 68.1% of
our
outstanding common stock...," page 10
6. We note your disclosure in this risk factor.  Please add
another
risk factor that discusses the risk to the company from a
corporate
governance perspective in having only one officer and director.
For
example discuss the risks to the company in regard to the approval
of
the compensation of the executive officer, the oversight of the
accounting function, and the segregation of duties.

Dilution, page 13
7. We note your disclosure in this section.  However, we note that
Mr. Epps paid $0.01 per share for the commons stock he bought in
January 2006.  Accordingly, please provide the information
required
by paragraphs (a) and (b) of Item 506 of Regulation S-B.




Directors, Executive Officers, Promoters and Control Persons

General, page 17
8. In the paragraph that provides Mr. Epp`s employment history,
please provide the month and year for his start with Titan Sports
Management and the month and year in which he began and ended
playing
professional hockey.
9. In regard to the consulting agreement that you have with Mr.
Epp,
please file a summary of its terms as an exhibit.  Please refer to
Item 601(b)(10)(ii)(A) of Regulation S-B.

Compensation, page 17
10. We note your disclosure that indicates the Company has a
verbal
agreement with its outside auditors to perform requested
accounting
functions.  Please clarify for us the nature of these services and
the name of the firm that is a party to this agreement.  Please
refer
to Rule 2.01 of Regulation S-X and confirm to us if true, that the
Report of Independent Registered Public Accounting Firm included
in
your filing is that of an independent firm.  Additionally, provide
an
analysis from the accounting firm which explains the exact nature
of
the services performed and address in detail why each of the
services
does not result in their independence being impaired.

Management`s Discussion and Analysis or Plan of Operation

Cash Requirements, page 26
11. Please clarify your disclosure that indicates your total
expenditures over the next twelve months are anticipated to be
approximately $24,000 "including" the remaining estimated costs of
this offering of $18,026.
12. Please reconcile for us the company`s disclosures regarding
cash
requirements.  We note elsewhere in your document that the company
expects to pay from existing cash holdings, the anticipated
$42,500
of exploration costs.  In addition, your disclosures indicate
$24,000
worth of anticipated operating expenditures and an additional
$18,026
of offering costs.  Please clarify to us and in your document if
the
cash on hand as of the date of the prospectus will be sufficient
to
cover all costs you discuss.  We note that you have approximately
$77,000 cash on hand.


Critical Accounting Policies

Mineral Property Acquisition Payments and Exploration Costs, page
28
13. We note your policy disclosure that indicates you intend to
capitalize exploration and development costs incurred subsequent
to
the establishment of proven and probable reserves.  Please note
that
under U.S. GAAP, all exploration costs should be expensed as
incurred.  Please revise accordingly.

Exploration Expenditures, page 28
14. Please modify your disclosure to indicate if true that a
production decision is based on a final feasibility study being
complete.

Description of Property, page 29
15. We note your statement that your Royal Blue Claim is in good
standing to September 1, 2006.  Please update the standing of this
claim.

Undertakings, page 41
16. Please provide the undertakings required by Item 512 (a)(4)
and
(g) of Regulation S-B.

Engineering Comments

Experts, page 21
17. Please disclose the name of your geologic consultant in this
section, and reference his written consent attached as an
appendix.

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 amendment and
responses
to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings 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.

	      Notwithstanding our comments, in the event the company
requests acceleration of the effective date of the pending
registration statement, it should furnish a letter, at the time of
such request, acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	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.


      You may contact Roger Baer at 202-551-3705 if you any
questions
in regard to the engineering comment.  You may contact Kevin
Stertzel
at (202) 551-3723 or, in his absence, Jill Davis, Branch Chief, at
(202) 551-3683 if you have questions regarding comments on the
financial statements and related matters.  Please contact Donna
Levy
at (202) 551-3292 or me at (202) 551-3685 with any other
questions.

      Sincerely,



      Tangela Richter
      Branch Chief


  cc:	Stephen O`Neill, Esq. (by facsimile)
      Jill Davis
      Kevin Stertzel
      Roger Baer
      Donna Levy



Mr. Kevin Epps
Centrus Ventures Inc.
Page 6