DEERFIELD RESOURCES, LTD.
513 Mariners Way
Collingwood, Ontario
Canada L9Y 5C7
(905) 881-8920
______________________________________________________________________________
VIA FASCIMILE (202-772-9368)
AND EDGAR CORRESPONDENCE
January 9, 2007
Carmen Moncada-Terry
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 7010
100 F Street NE
Washington, DC 20549
Re: Deerfield Resources, Ltd.
Registration Statement on Form SB-2
SEC file No. 333-139660
Dear Ms. Moncada-Terry,
Please consider this as our request to accelerate the effective date of the above-referenced registration statement for Deerfield Resources, Ltd. (the "Company"). We request that the registration statement be made effective as of January 12, 2007 at 5:00 p.m. EST, or as soon thereafter as possible.
The Company acknowledges that 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 Company acknowledges that 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 acknowledges that it 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.
Sincerely,
Deerfield Resources, Ltd.
/s/ Paul McDonald
Paul McDonald
President