LETTER 1 filename1.txt Mail Stop 04-07 March 14, 2005 Mr. Dave L. Bolink, Chief Executive Officer Chell Group Corporation 150, 630- 8th Avenue SW Calgary AB Canada T2P IG6 RE: Chell Group Corporation Form 8-K filed on November 10, 2004 File No. 0-18066 Dear Mr. Bolink: The staff has reviewed the above-referenced filing for compliance with the requirements of Form 8-K and has the following comment in that regard. Since the letter from the former accountant - Stonefield Josephson, Inc. was due on or about November 20, 2004, please amend the report, under cover of Form 8-K/A to include the required letter from the former accountant. See Item 4 of Form 8-K and Item 304 of Regulation S-K. Please file an amendment via EDGAR in response to this comment immediately or within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Any questions regarding the above should be directed to Gopal R. Dharia at (202) 942-1973. Sincerely, Gopal Dharia Senior Staff Accountant ??