BATCHER, ZARCONE & BAKER, LLP
ATTORNEYS AT LAW
SOUTH BAY OFFICE KAREN A. BATCHER
4190 BONITA ROAD, SUITE 205 kbatcher@bzblaw.com
BONITA, CALIFORNIA 91902 ------------
TELEPHONE: 619.475.7882 ADDITIONAL SAN DIEGO
FACSIMILE: 619.789.6262 OFFICES
June 30, 2006
Mr. Howard Baik
Securities & Exchange Comm.
100 F Street, NE, Mail Stop 3561
Washington, D.C. 20549
Re: Cantop Ventures, Inc.
Registration Statement on Form SB-2
File No. 333-128697
Dear Mr. Baik:
Cantop Ventures, Inc. (the "Company") hereby requests that the
above-captioned registration statement be ordered effective at 5:30 P.M. June
30, 2006. The Company further acknowledges that:
* should the Commission or the staff, acting pursuant to the delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing; and
* the action of the Commissioner 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 a a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
Should the staff have any questions or comments or desire any additional
information, please telephone the undersigned at 619) 475-7882.
Regards,
BATCHER ZARCONE & BAKER, LLP
/s/ Karen A. Batcher, Esq.
-------------------------------
Karen A. Batcher, Esq.
MAILING ADDRESS
4252 BONITA ROAD, #151 * BONITA , CALIFORNIA * 91902