HOST VENTURES INC.
                          9544 South Chesapeake Street
                            Highlands Ranch, Colorado
                                    USA 80126

October 28, 2005

U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D. C. 20002
Mail Stop: 4561

Attention:  Rebekah J. Toton

Dear Sirs:

Re:      Host Ventures Inc.
         Registration Statement on Form SB-2
         File No. 333-126504

We provide the following responses to your letter dated October 21, 2005:

Plan of Operations, page 18
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1.       In the plan of  operations  on page 19,  you  state  you "have
         enough funds to cover these anticipated  expenses."  However, on page 4
         you  disclose  there is no cash on hand at the date of  filing.  Please
         revise to  clarify  and  disclose  the  expect  source of funds for the
         expenditures discussed.

         We have revised our disclosure to clarify that our current cash on hand
         is $26,165. The previous cash on hand figure was a typographical error.

Exhibit 23
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2.       A currently dated consent of the independent  public accountant
         should be provided in all amendments to the registration statement. The
         consent  included in the  amendment  filed on October 12, 2005 is dated
         "September, 2005" withour specifying the date of the month. Please have
         this revised.

         We  have  filed  a  currently   dated  consent  from  the   independent
         accountants as an exhibit to our amended registration statement.

         Yours truly,

         Host Ventures Inc.

/s/      William Stewart