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                           Crawford Lake Mining Inc.
                                4372 Greta Street
                                   Burnaby, BC
                                     Canada
                                     V5J 1N8


Via Edgar and Facsimile

Securities and Exchange Commission
Division of Corporation Finance
Attention: Carlton Tartar, Assistant Chief Accountant

RE: Crawford Lake Mining Inc.
Form-8K Filed August 14, 2006
File No.333-131017

Ladies and Gentlemen:

Crawford Lake Mining Inc. (the "Company") herewith files with the Securities and
Exchange  Commission (the  "Commission) an amended Form 8-K/A in response to the
Commission's  comments  dated  August  15,  2006 (the  "Comment  Letter"),  with
reference to the Company's Form 8K filed with the Commission on August 14, 2006,
file number 333-131017.

As indicated in the Form 8K/A filed on September 29, 2006, the Company  responds
to all of the Commission's comments as follows:

         1-Comment:  We note the last sentence of the first  paragraph  of  your
         disclosure. Please clarify the periods that were audited by your former
         accountant.  Note that if the former accountant audited the fiscal year
         ended  April 30,  2006, disclosures regarding the audit report for that
         period are also required  under Item 304  (a)(1)(ii) of Regulation S-B.
         Please advise or revise your disclosure accordingly.

         Response:  On  June 23, 2006, HLB  Cinnamon  Jang Willoughby &  Company
         ("HLB"), Chartered Accountants, resigned as our independent accountant.
         HLB's audit  report on our financial statements for the period from our
         incorporation  on October 18, 2004 to April 30,  2005, did not  contain
         an adverse opinion or disclaimer of opinion, nor was it  modified as to
         uncertainty,  audit  scope,  or  accounting  principles.  None  of  the
         reportable  events set forth in Item 304(a)(1)(iv)(B) of Regulation S-B
         occurred within the Registrant's fiscal year ended April  30, 2005  nor
         through June 23, 2006.

         2-Comment:  We  note  the  fourth  paragraph of your disclosure. Please
         revise to state  whether the board of directors (or an audit or similar
         committee of the  board  of  directors)  recommended  or  approved  the
         decision to engage Davis  Accounting  Group  as  your  new  independent
         accountant.  Refer to item  304 (a) (1)  (iii)  of  Regulation  S-B and
         revise your disclosure accordingly.



         Response: We engaged Davis Accounting Group P.C. ("Davis"),  as our new
         independent  accountant on July 17, 2006. We did not consult with Davis
         prior to the date of engagement regarding the application of accounting
         principles,  the type of audit opinion that might be rendered by it any
         other similar matter. The decision to retain Davis Accounting Group was
         recommended and approved by the Registrant's Board of Directors.

         3-Comment:  We note that the required letter from the former accountant
         was not attached  as  an  exhibit to the filing as required by item 304
         (a)(3) of Regulation S-B. Please obtain and file  an  Exhibit 16 letter
         from  the  former  accountants  stating whether  the  former accountant
         agrees with your revised Item 304 disclosures, or the extent  to  which
         the accountant does not agree.

         Response: The required letter from the former accountant as required by
         item 304 (a)(3) of Regulation S-B. was attached as Exhibit 16.1 as part
         of the 8K/A filed with the Commission on September 28, 2006.

         The Company  respectfully  submits via EDGAR the foregoing responses to
         the Commission.

         The Company acknowledges that:

         o  The Company is responsible for  the  adequacy  and  accuracy  of the
            disclosure in the filling;
         o  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
         o  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.

We understand  that the Division of Enforcement has access to all information we
provide to the staff of the Division of Corporation  Finance in connection  with
your review of our filling or in response to your comments on our filing.



Very truly yours,

/s/Denis Gallant
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Denis Gallant, President and CEO