Reclamation Consulting and Applications, Inc.
                      23832 Rockfield Boulevard, Suite 275
                          Lake Forest, California 92630


                                                 December 21, 2005


VIA FACSIMILE AND EDGAR

United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:  Tamara Brightwell, Esq.



                  Re:      Reclamation Consulting and Applications, Inc.
                           Preliminary Proxy Statement on Form 14A
                           File No. 000-29881


Ladies and Gentlemen:

     The  Company  acknowledges  that:  1) the  Company is  responsible  for the
adequacy  and accuracy of the  disclosure  in the filing;  2) 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 3) 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.



                                                      RECLAMATION CONSULTING AND
                                                      APPLICATIONS, INC.


                                                      By: /s/ GORDON DAVIES
                                                         --------------------
                                                      Name: Gordon Davies
                                                      Title: President