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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 wksKkvrtuEf1WgfcM+Sh5Q==

<SEC-DOCUMENT>0000000000-06-001555.txt : 20070307
<SEC-HEADER>0000000000-06-001555.hdr.sgml : 20070307
<ACCEPTANCE-DATETIME>20060111103010
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-001555
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060111

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PRIME RESOURCE INC
		CENTRAL INDEX KEY:			0001173281
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		IRS NUMBER:				043648721
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		22 EAST FIRST SOUTH
		STREET 2:		4TH FLOOR
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			1231
		BUSINESS PHONE:		8015218636

	MAIL ADDRESS:	
		STREET 1:		22 EAST FIRST SOUTH
		STREET 2:		4TH FLOOR
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84111
PUBLIC REFERENCE ACCESSION NUMBER:		0001016295-06-000026
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


January 11, 2006


Mr. Terry M. Deru
President and Director
Prime Resource, Inc.
1245 East Brickyard Road
Suite 590
Salt Lake City, UT  84106

Re:	Prime Resource, Inc.
Form 10-KSB for Fiscal Year Ended December 31, 2004
File No. 333-88480

Dear Mr. Deru:

	We have completed our review of your Form 10-KSB and have no
further comments at this time.

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----