KINGSTON MINES LTD.
          106-1990 S.E. KENT AVE.  VANCOUVER  BRITISH COLUMBIA  V5P 4X5
                    TEL: (604) 642-9561  FAX: (604) 648-8902

                                                               September 7, 2006


                               KINGSTON MINES LTD.

VIA  EDGAR  AND  FACSIMILE

Pamela  A.  Long
Assistant  Director
Securities  and  Exchange  Commission
Division  of  Corporation  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

     Re:     KINGSTON  MINES  LTD.  (THE  "COMPANY")
             FORM  SB-2
             FILED  APRIL  12,  2006
             COMMISSION  FILE  NO.  333-133232

Dear  Ms.  Long:

     We  hereby respectfully request, in accordance with Rule 461 of the General
Rules  and  Regulations  under  the Securities Act of 1933, as amended, that the
effective  date  of the above-captioned Registration Statement be accelerated so
that  the same will become effective on September 12, 2006 at 4:30 p.m. (Eastern
Time)  or  as  soon  as  practicable  thereafter.

     We  acknowledge  that  if  the  Commission or the staff, acting pursuant to
delegated  authority,  declare  the  filing effective, it will not foreclose the
Commission  from  taking  any  action  with  respect  to  the  filing.

     We  further  acknowledge  that  the  action of the Commission or the staff,
acting  pursuant  to delegated authority in declaring the filing effective, will
not  relieve  the  Company  from  its  full  responsibility for the adequacy and
accuracy  of  the  disclosure  in  the  filing.

     We further acknowledge that  the Company 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 laws of the United States.

Yours  very  truly,



/s/ Lou Hilford
Lou  Hilford
President  &  CEO