2460 WEST 26th AVENUE, SUITE 380-C
                             DENVER, COLORADO, 80211

Securities and Exchange Commission
Attn:    Ms. Tia Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Health Care Services
Division of Corporation Finance
Mail Stop 3861
Washington, D.C.  20549                                    April 13, 2010

Re:      Concord Ventures, Inc.
         Form 10-K/A for the Fiscal Year Ended December 31, 2008
         Filed on March 31, 2009

         Form 10-Q/A for the Quarterly Period Ended September 30, 2009
         Filed on November 16, 2009

         File No. 0-27055

Dear Ms. Jenkins:

We refer to your comment  letter dated March 22, 2010.  We would respond to your
comments as follows:

Amendment No. 2 Form 10-K for the Fiscal Year Ended December 31, 2008

Item 9A(T). Controls and Procedures
Evaluation of Disclosure Controls and Procedures

1.       We note your revised  disclosure  controls and  procedures  ("DC&P") in
         response to comment one of our letter dated  February 22, 2010.  Please
         confirm to us that your  officers  concluded  your DC&P,  as defined in
         Exchange Act Rule 13a-15(e),  was effective as of December 31, 2008 and
         September  30,  2009  based on the  evaluation  of these  controls  and
         procedures required by Exchange Act Rule 13a-15(b).

         We hereby confirm to you that as of December 31, 2008 and September 30,
         2009  that our  disclosure  controls  and  procedures,  as  defined  in
         Exchange Act Rule  13a-15(e) and that the  evaluation of these controls
         and procedures was done as required by Exchange Act Rule 13a-15(b).

2.       In your  future  DC&P  disclosures  and,  as a required  by Item 307 of
         Regulation S-K, please confirm to us that you will either:

     a)   Provide the entire DC&P  definition  (as it is defined in Exchange Act
          Rule  13a-15(e)),   along  with  a  clear  conclusion   regarding  the
          effectiveness with respect to each DC&P or, alternatively, a statement
          that you concluded your DC&P was effective or ineffective, or



     b)   only include a citation to Exchange Act Rule 13a-15(e)  (i.e. the DC&P
          definition),  along with a statement  that you concluded your DC&P was
          effective or ineffective.

We hereby  confirm  that in our future  filings  with the SEC we will proved the
entire DC&P  definition as defined in Exchange Act Rule  13a-15(e)  along with a
statement as to the effectiveness or ineffectiveness of our DC&P.

If you require any further information, please do not hesitate to contact us.

Yours sincerely,
For and behalf of
Concord Ventures, Inc.

/s/ David J. Cutler
David J Cutler
President