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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-020285.txt : 20060808
<SEC-HEADER>0000000000-06-020285.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060501095451
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-020285
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060501

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PACIFIC ALLIANCE CORP /UT/
		CENTRAL INDEX KEY:			0000801904
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE DISTRIBUTION [7822]
		IRS NUMBER:				870445849
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1661 LAKEVIEW CIRCLE
		CITY:			OGDEN
		STATE:			UT
		ZIP:			84403
		BUSINESS PHONE:		8013993632

	MAIL ADDRESS:	
		STREET 1:		1661 LAKEVIEW CIRCLE
		CITY:			OGDEN
		STATE:			UT
		ZIP:			84403

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PACIFIC SYNDICATION INC
		DATE OF NAME CHANGE:	19941216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KAISER RESEARCH INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										May 1, 2006

Mail Stop 3561

Via US Mail and Facsimile

Mr. David Knudsen
Principal Financial Officer
1661 Lakeview Circle
Ogden, UT 84403

Re:	Pacific Alliance Corporation
	Form 10-KSB for the year ended December 31, 2004
	Forms 10-QSB for the quarters ended March 31, 2005, June 30,
2005
and
      September 30, 2005
	Commission file #: 033-08732D

Dear Mr. Knudsen:

We have completed our review of your Form 10-KSB and related
filings
and have no further comments at this time.


								Sincerely,


								Linda Cvrkel
								Branch Chief
Mr. David Knudsen
Pacific Alliance Corporation
March 7, 2006
Page 1


</TEXT>
</DOCUMENT>
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