================================================================================ Boulder Creek Explorations, Inc. Security and Exchange Commission Division of Corporate Finance Washington D.C. 20549 Mail Stop 0511 December 22, 2005 Re: Boulder Creek Explorations, Inc. Registration Statement Form SB-2/A File Number 333-121236 Filed: October 12, 2005 Attention: Messeret Nega - Attorney Advisor Division of Corporate Finance Phone (202) 942-1891 Fax (202) 942-9527 Boulder Creek has received your comments regarding the Form SB-2/A filed on October 12, 2005. The following document as prepared by Boulder Creek briefly describes the general action(s) taken regarding these comments. Financial Statements: Financial Statements have been audited for the period ending October 31, 2005. The Company's year end is October 31st. Financial Statements are updated pursuant to Rule 3-10 (g) of Regulation S-B. Additional language has been added to Note 3 "Natural Resources Properties and Related Exploration Development" relating to the amended claim agreement. In addition, the financial information within the text of the prospectus has been updated accordingly. Sincerely, Puneet Sharan President Boulder Creek Explorations, Inc. Cc: Timothy S. Orr, Esq. 1450 Sasamat Street Vancouver, BC Canada V6R 4G4 ================================================================================