-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DgzX0xdyZtx+ADUX86AaQI73nTHp3buXiZqqXPvmS0VoPZYkPllgT3QtQTexX/Z5 bTbcpLgJFn1AKLmX2NCZGQ== 0001432093-10-000016.txt : 20100312 0001432093-10-000016.hdr.sgml : 20100312 20100111182656 ACCESSION NUMBER: 0001432093-10-000016 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sandalwood Ventures CENTRAL INDEX KEY: 0001473637 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RIVERSIDE HOUSE, RIVERSIDE DRIVE CITY: ABERDEEN STATE: X0 ZIP: ABI17LH BUSINESS PHONE: T44-122-422-4328 MAIL ADDRESS: STREET 1: RIVERSIDE HOUSE, RIVERSIDE DRIVE CITY: ABERDEEN STATE: X0 ZIP: ABI17LH CORRESP 1 filename1.htm sandalwoodcorresp011110.htm
The Loev Law Firm, PC
6300 West Loop South, Suite 280
Bellaire, Texas 77401
Telephone (713) 524-4110
 Facsimile (713) 524-4122

January 11, 2010

Ms. Tracey L. McNeil, Attorney-Advisor
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Telephone Number: (202) 551-3392
Fax Number: (703) 813-6982

Re:
Sandalwood Ventures, Ltd.
 
Amendment No. 1 to Registration Statement on Form S-l
 
File Number 333-162557
 
Filed November 30, 2009

Dear Ms. McNeil,

In response to your comment letter dated December 29, 2009, Sandalwood Ventures, Ltd. (the “Company,” “Sandalwood,” “we,” and “us”) has provided its response below.

Interim Balance Sheet, Page F-2

1.
Please include a balance sheet as of June 30, 2009, the end of your preceding fiscal year, in your interim balance sheet to comply with Rule 8-03 of Regulation S-X.

RESPONSE:

The Company has revised is interim balance sheet to include a balance sheet as of June 30, 2009, to comply with Rule 8-03 of Regulation S-X, as you have requested.

 
 
Regards,
 
 
 
/s/ John S. Gillies
 
John S. Gillies
 
Associate


 
 
 
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