MATRIX VENTURES, INC.
                             2640 Tempe Knoll Drive
                           North Vancouver, BC V7N 4K6
                            Telephone: (604)986-9633
                               Fax: (604)681-7622


VIA FAX:  202-772-9207

January 26, 2006

U.S. Securities & Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0511

Attention:  Yuna Peng

Dear Sirs:

Re:      Registration Statement on Form SB-2 - Request for Acceleration

In accordance with Regulation C, Rule 461, we hereby request acceleration of the
effective date of our registration statement on Form SB-2, as amended, such that
it be deemed effective on Monday,  January 30, 2006 at 2:00pm (Eastern time), or
as soon as practicable thereafter.

We are aware of our  obligations  under the Act in this  regard and  acknowledge
that:

1.   should the Commission or the staff, acting pursuant to delegated authority,
     declare our filing  effective,  this does not foreclose the Commission from
     taking any action with respect to the filing;

2.   the action of the Commission or the staff,  acting  pursuant  to  delegated
     authority,  in declaring our filing effective, does not relieve us from our
     full responsibility for the adequacy or accuracy of the disclosure  in  our
     filing; and

3.   we 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.

Yours truly,

MATRIX VENTURES, INC.

PER:  /s/ Lori Bolton

LORI BOLTON
President