CORRESP 1 filename1.txt K E N N E T H I. D E N O S, P. C. 11585 SOUTH STATE, SUITE 102 DRAPER, UTAH 84020 (801)816-2511 FAX:(801)816-2599 KDENOS@DENOSLAW.COM September 26, 2005 VIA FEDERAL EXPRESS Mr. Jay Ingram Mr. John Reynolds U.S. SECURITIES AND EXCHANGE COMMISSION Division of Corporate Finance Office of Emerging Growth Companies 450 Fifth Street, N.W., Mail Stop 0511 Washington, D.C. 20549 Telephone (202) 942-2791 Facsimile (202) 942-9516 RE: CANCER THERAPEUTICS, INC. REGISTRATION STATEMENT ON FORM SB-2 FILE NO. 333-119915 AMENDMENT FILED: SEPTEMBER 26, 2005 Dear Messrs. Ingram and Reynolds: This firm serves as counsel to Cancer Therapeutics, Inc. in connection with its submission of a registration statement with the Securities and Exchange Commission on Form SB-2. We have updated the financial statements in accordance with your letter dated August 5, 2005. We have attached two redlined copies and one clean copy of our amended registration statement on Form SB-2 and have marked it Amendment 7 for your timely review. We note to you that references to page numbers in the registration statement will be with respect to the redlined copies. We hope that our responses to your comment has been both timely and succinct. If you require any further information, please contact me at the number above via telephone or fax, or by e-mail at kdenos@denoslaw.com. KENNETH I. DENOS P.C. /S/ Kenneth I. Denos ------------------------ Kenneth I. Denos cc: Robert Oldham, M.D. Michael Low Chene Gardner