-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RqynfUdIC00He8RaMHrvoeKXZljgTsOV/6mRf7AHvUELJBCUgJ5yubkW9B9rjNoZ sERoWeOm7I7VntGF9OD6QQ== 0001095435-05-000012.txt : 20060829 0001095435-05-000012.hdr.sgml : 20060829 20050511180251 ACCESSION NUMBER: 0001095435-05-000012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BONTAN CORP INC CENTRAL INDEX KEY: 0001095435 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 47 AVENUE ROAD STREET 2: SUITE 200 CITY: TORONTO STATE: A6 ZIP: M5R 2G3 BUSINESS PHONE: 416-929-1806 MAIL ADDRESS: STREET 1: 47 AVENUE ROAD STREET 2: SUITE 200 CITY: TORONTO STATE: A6 ZIP: M5R 2G3 FORMER COMPANY: FORMER CONFORMED NAME: DEALCHECK COM INC DATE OF NAME CHANGE: 19990921 CORRESP 1 filename1.htm Bontan Corporation Inc

Bontan Corporation Inc.

47 Avenue Road, Suite 200

Toronto, Ontario, M5R 2G3, Canada


Via EDGAR


May 11, 2005


U.S. Securities and Exchange Commission

450 Fifth Street N.W.

Washington, D.C. 20549-0405



Re:

Bontan Corporation Inc.(the “Company”)

Form F-3 filed on March 23, 2005 – SEC File No. 333-123533

Form 20-F for the year ended March 31, 2004 – SEC File No. 0-30314


Ladies and Gentlemen:


On this date, the Company has filed a response to the Staff’s April 22, 2005 comment letter regarding our above-referenced filings.  In connection therewith, the Company, through the undersigned officer, hereby acknowledges the following:


1.

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;


2.

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and


3.

The Company 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.


Sincerely


BONTAN CORPORATION INC.



By:

 /s/ Kam Shah___________________

Kam Shah

Chief Executive Officer




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