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

         DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
      November 8, 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.
      Amendment No. 1 Registration Statement on Form SB-2
      	Filed October 23, 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 monitor your requirement to 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.
Critical Accounting Policies

Mineral Property Acquisition Payments and Exploration Costs, page
28
3. We note your response to our prior comment number seven and are
unable to agree with your conclusion.  Note that under U.S. GAAP,
all
exploration costs associated with mining activities should be
expensed as incurred regardless of the stage of development.
Please
cite any guidance you may be relying upon in support of your
conclusion.  Please contact us to discuss.

Undertakings, page 40
4. We note your response to our prior comment 16.  Please provide
the
undertaking required by Item 512 (a)(4) of Regulation S-B, as in
certain circumstances this offering could be deemed to be a
primary
offering.

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 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)
551-3745 with any other questions.

      Sincerely,



      H. Roger Schwall
      Assistant Director


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



Mr. Kevin Epps
Centrus Ventures Inc.
Page 3