Laurier International Inc.
                             101-1870 Parkinson Way
                               Kelowna, BC V1Y 8C9
                                     Canada
                                  250-712-9354
                                250-712-9364 fax

August 22, 2006


United States
Security & Exchange Commission
Washington, D.C. 20549
Attn:  Theresa A. Messinese

Dear Ms. Messinese,

In response to your letter dated August 7, 2006, we have the following responses
to your comments:

Form 8-K filed August 4, 2006

1.   Please amend your Form 8-K to state whether during the registrant's two
     most recent fiscal years and any subsequent interim period preceding such
     resignation, there were any disagreements with the former accountant on any
     matter of accounting principles or practices, financial statement
     disclosure or auditing scope or procedure, which disagreements(s), if not
     resolved to the satisfaction of the former accountant, would have caused it
     to make reference to the subject matter of the disagreement in connection
     with its report. See Item 304(a)(1)(iv) of Regulation S-K.

Answer:

The Company has amended the Form 8-K to include the subsequent interim period of
June 30, 2006 preceding the resignation.

The company acknowledges that:

     *    The company is responsible for the adequacy and accuracy of the
          disclosure in the filing:

     *    Staff comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     *    The company may not assert staff comments as a defense in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

Yours truly,


/s/ John Bracey
- -----------------------
President