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:      October 18, 2006

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:  63


Included in the attached are the following documents:

1. Copy of statement from the company addressed to Mr Karl Hiller. (1 page) 2.
Amended 20-F. (61 pages)

Items 1 and 2 above are currently with Sherb & Co who will EDGAR the Documents
as requested in your letter dated October 10, 2006.

 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

Paul Williams