Cancer Therapeutics, Inc. 210 West Hansell Street Thomasville, GA 31792 February 28, 2007 Attn: Jeffrey Riedler, Assistant Director John L. Krug Securities & Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Re: Acceleration Request Cancer Therapeutics Inc. - Registration Statement on Form 10-SB12G File No. 000-52473 Gentlemen: Cancer Therapeutics, Inc., as a registrant of the above-captioned registration statement, hereby respectfully requests acceleration of its registration statement be permitted to become effective at 4:00 p.m., Eastern Daylight Time, on March 15, 2007, or as soon thereafter as is practicable. Cancer Therapeutics, Inc. acknowledges that: o Cancer Therapeutics is responsible for the adequacy and accuracy of the disclosure in the filing; o Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to filing; and o Cancer Therapeutics 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. Please advise our corporate counsel, John Thomas at (801) 816-2536, of any questions. Thank you for your assistance with this acceleration. Very truly yours, /s/Chene Gardner ---------------- Chene Gardner Chief Financial Officer