Domar Exotic Furnishings Inc.
                                1624 Tioga Trail
                              Winter Park, FL 32789
                              Phone: (407) 650-2723

September 21, 2006


U.S. Securities and Exchange Commission
Office of Emerging Growth Companies
Mr. John D. Reynolds
Assistant Director
Mail Stop 3561
Washington, DC 20549

Re: Domar Exotic Furnishings Inc.
    Registration Statement on Form SB-2
    Amendment No. 1 Filed August 23, 2006
    File Number:  333-136247

Dear Mr. Reynolds:

This  letter  shall  serve as the  request  of Domar  Exotic  Furnishings  Inc.,
pursuant to Rule 461, to accelerate the  effectiveness  of the  above-referenced
registration  statement  to Monday,  September  25,  2006,  12:00PM  EST, or the
soonest  practicable  date  thereafter.  We are aware of our filing  obligations
under the  Securities  Act of 1933,  as  amended,  and  intend  to fully  comply
therewith.

We also make the following representations:

     *    should the Commission or the staff, acting pursuant to delegated
          authority, declare the filing effective, it does not foreclose the
          Commission from taking any action with respect to the filing;

     *    the action of the Commission or the staff, acting pursuant to
          delegated authority, in declaring the filing effective, does not
          relieve the company from its full responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    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 securities laws of the
          United States.

Thank you very much for your kind cooperation and assistance in this matter.

Very truly yours,


/s/ Maureen Doyle Sieck
---------------------------------
Maureen Doyle Sieck, President