BELLA TRADING COMPANY, INC.

                                945 E. 10th Ave.
                              Broomfield, CO. 80020
                                 (303) 920-3508


                                February 9, 2006

Duc Dang
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

      Re:   Bella Trading Company, Inc.
            Form SB-2
            SEC File No. 333-121034


     Bella Trading  Company,  Inc. (the  "Company")  requests that the effective
date of the above  captioned  Registration  Statement be accelerated to February
13, 2006, 10:00 a.m. Eastern time, or as soon as practicable thereafter.

      The Company understands that:

     o    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;

     o    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

     o    the Company  may not assert this action as defense in any  proceedings
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                Very Truly Yours,


                                     /s/ Sara Preston
                                     -------------------------------------------
                                     Sara Preston, President and Chief Financial
                                     Officer