DEER VALLEY ACQUISITION CORPORATION
                             215 Apolena Avenue
                        Newport Beach, California 92662

                             ---------------------

                               December 3, 2014


Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

                                    Re: Deer Valley Acquisition Corporation
					Amendment No. 1 to registration
					statement on Form 10
					Filed December 3, 2014
					File No. 000-55310


To the Securities and Exchange Commission:

     Deer Valley Acquisition Corporation (the "Company") has filed
its Form 10 and amendment thereto and in regard to such filing
acknowledges that:

     The Company is responsible for the adequacy and accuracy of the
     disclosure in the filing;

     The comments of the Staff of the Securities and Exchange Commission
     or changes to the disclosure in response to such comments do not foreclose
     the Commission from taking any action with respect to the filing; and

     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.


                                Sincerely,

                                Deer Valley Acquisition Corporation


                                By: /s/ James M. Cassidy
                                    President