CADENCE RESOURCES CORPORATION
                               6 East Rose Street
                          Walla Walla, Washington 99362



                                                              September 20, 2005



United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Attn:    H. Roger Schwall
         Assistant Director

                        Re: Cadence Resources Corporation
             Registration Statement on Form S-4; File No. 333-124904
             -------------------------------------------------------

Dear Mr. Schwall:

            Cadence Resources Corporation is enclosing herewith an acceleration
request with respect to the above captioned registration statement. In
connection with such request, Cadence hereby acknowledges that:

      o     Should the Commission or the staff, acting pursuant to delegated
            authority, declare the registration statement effective, it does not
            foreclose the Commission from taking any action with respect to the
            registration statement;

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

      o     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.

                                      Very truly yours,

                                      CADENCE RESOURCES CORPORATION


                                      By: /s/ Howard M. Crosby
                                          -------------------------------------
                                          Name:  Howard M. Crosby
                                          Title: President