CORRESP 1 filename1.txt ================================================================================ ZANDARIA VENTURES INC. 535 Thurlow Street, Suite 600 Vancouver, British Columbia Canada, V6E 3C2 Telephone: 1-888-255-0076 Facsimile: 1-888-255-0076 VIA FAX: 202-772-9218 September 6, 2006 U.S. Securities & Exchange Commission Division of Corporate Finance Washington, DC 20549 Attention: Tim Buchmiller Dear Sirs: Re: Registration Statement on Form SB-2 - Request for Acceleration In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form SB-2, as amended, such that it be deemed effective on Thursday, September 7, 2006 at 2:00pm (Eastern time), or as soon as practicable thereafter. We are aware of our obligations under the Act in this regard and acknowledge that: 1. should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and 3. we may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the commission or any person under the federal securities laws of the United States. Yours truly, /s/ Steven Cozine ---------------------- Zandaria Ventures Inc. Steven Cozine, President