CityView
Corporation Limited
ACN 009 235 634
Level 9, 28 The Esplanade
Perth Western Australia 6000
PO Box 5643 St George's Terrace Perth Western
Australia 6831
Telephone: (61-8) 9226 4788
Facsimile: (61-8) 9226 4799
Email: info@cityviewcorp.com
Web: www.cityviewcorp.com
DATE: January 17, 2007
TO: Tracie Towner
United States Securities and Exchange Commission
Division of Corporation Finance
(Tel) 202-551-3744 (Fax) 202-772-9368
RE: CityView Corporation Limited's 2005 20-F for Fiscal Year
Ended December 31, 2005
Number of pages including cover sheet: 62
Dear Tracie,
In response to your fax dated January 5, 2007 and in answer to queries 2 and 3,
I have included a detailed amendment to note 26 item (b) on page 54 of the 20-F.
Further, to the second part of query 3 and mentioned in note 26 item (b) the
figures are recorded separately in the consolidated entity and as one figure in
the parent entity however the total values are the same, this is the only
difference between the consolidated and the parent entity.
The standard in Australia is to report both the parent and consolidated entities
financial statements.
Included in the attached are the following documents:
1. Amended 20-F. (61 pages)
Item 1 above is currently with Edgar Services, LLC as well as this fax
correspondence dated January 17, 2007. Edgar Services, LLC will EDGARize the
documents.
Thank you for returning my call today and as discussed I have faxed the
documents to you for your reference.
Any correspondence may be addressed to myself Paul Williams by email at
info@cityviewcorp.com or direct paulw@cityviewcorp.com or by (Tel) 61-8-9226
4788 or (Fax) 61-8-9226 4799
Regards
/s/ Paul Williams
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Paul Williams