Cancer Therapeutics, Inc.
                             210 West Hansell Street
                              Thomasville, GA 31792

                                February 28, 2007

Attn: Jeffrey Riedler, Assistant Director
John L. Krug
Securities & Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549

         Re:  Acceleration Request
              Cancer Therapeutics Inc. - Registration Statement on Form 10-SB12G
              File No. 000-52473

Gentlemen:

     Cancer   Therapeutics,   Inc.,  as  a  registrant  of  the  above-captioned
registration  statement,   hereby  respectfully  requests  acceleration  of  its
registration  statement be permitted to become  effective at 4:00 p.m.,  Eastern
Daylight Time, on March 15, 2007, or as soon thereafter as is practicable.

     Cancer Therapeutics, Inc. acknowledges that:

          o    Cancer  Therapeutics is responsible for the adequacy and accuracy
               of the disclosure in the filing;

          o    Staff  comments  or changes to  disclosure  in  response to staff
               comments do not foreclose the  Commission  from taking any action
               with respect to filing; and

          o    Cancer Therapeutics 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.

     Please advise our corporate counsel,  John Thomas at (801) 816-2536, of any
questions. Thank you for your assistance with this acceleration.

                                            Very truly yours,

                                            /s/Chene Gardner
                                            ----------------
                                            Chene Gardner
                                            Chief Financial Officer