-----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, D2CMi9kaQVcsHf2TP36jEiyh+mzJ7HuDjx9qK1KzFc/D9doo4Cf/iMqiSB6OL1Ef rD7EGy+GzzQ/8XB/ME3CHw== 0001170423-06-000363.txt : 20061108 0001170423-06-000363.hdr.sgml : 20061108 20060801130222 ACCESSION NUMBER: 0001170423-06-000363 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Driftwood Ventures, Inc. CENTRAL INDEX KEY: 0001326652 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 707 7TH AVENUE, SUITE 5 CITY: NEW WESTMINSTER STATE: A1 ZIP: V3M 2J2 BUSINESS PHONE: 250-729-5731 MAIL ADDRESS: STREET 1: 707 7TH AVENUE, SUITE 5 CITY: NEW WESTMINSTER STATE: A1 ZIP: V3M 2J2 CORRESP 1 filename1.txt ================================================================================ DRIFTWOOD VENTURES, INC. 14363 Park Drive Surrey, British Columbia Canada V3R 5P2 July 31, 2006 U.S. Securities & Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Mail Stop 0305 Attention: Thomas Kluck, Division of Corporation Finance Dear Sirs: Re: Driftwood Ventures, Inc. - Registration Statement on Form SB-2 - File ----------------------------------------------------------------------- No. 333-124829 --------------- Further to our telephone conversation, we provide an updated consent from the independent accountant regarding the inclusion of its audit report and the reference to them as an expert in our registration statement. Yours truly, /s/ Steven Chan Driftwood Ventures, Inc. Steven Chan, President CORRESP 2 filename2.txt ================================================================================
[DALE MATHESON Partnership of: Robert J Burkart, Inc. James F Carr-Hilton, Ltd. [CARR-HILTON LABONTE Alvin F Dale, Ltd. Peter J Donaldson, Inc. R.J. LaBonte, Ltd. - ------------------- Robert J Matheson, Inc. Fraser G Ross, Ltd. [CHARTERED ACCOUNTANTS LOGO]
July 31, 2006 U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth St. N.W. Washington DC 20549 Re: Driftwood Ventures Inc. - Form SB-2 Registration Statement (Amended) Dear Sirs: As an independent registered public accounting firm, we hereby consent to the inclusion or incorporation by reference in this Form SB-2 Registration Statement (Amended), dated June 29, 2006, of the following: |X| Our Report to the Stockholders and Board of Directors of Driftwood Ventures Inc. dated February 8, 2006 on the financial statements of the Company for year ended December 31, 2005 and 2004 and the period from inception on February 13, 2003 to December 31, 2005. In addition, we also consent to the reference to our firm included under the heading "Experts" in this Registration Statement. Yours truly, Dale Matherson Carr-Hilton Labonte Dale Matheson Carr-Hilton LaBonte Chartered Accountants Vancouver, Canada -----END PRIVACY-ENHANCED MESSAGE-----