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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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LAWLER & ASSOCIATES
a professional law corporation
29377 Rancho California Rd, Suite 204
Temecula, California, 92591
Telephone: 951-676-4900
Facsimile: 951-676-4988
W. SCOTT LAWLER, ESQ. Admitted in California and Utah |
Friday, March 13, 2009 |
Via Edgar and Facsimile (202) 772-9368
United States Securities and Exchange Commission Division of Corporate Finance 100 F Street NE
Washington, DC 20549-7010 Attention: Mr. Gary Newberry
Re: Capital Reserve Canada Limited - Form 20 F for the Fiscal Year Ended December 31, 2007 File No. 000-50339
Dear Mr. Newberry:
Pursuant to our prior telephone, my client Capital Reserve Canada Limited needs an additional ten (10) business days to file a response to your comment letter dated December 30, 2008. During this time, Capital Reserve will be sending to the Division of Corporate Finance a waiver request allowing it to make the revisions requested by the aforementioned comment letter in its Form 20-F for the period ended December 31, 2008.
Sincerely,
/s/ W. Scott Lawler
W. Scott Lawler, Esq. cc: Capital Reserve Canada Limited |