CORRESP 2 filename2.txt CADENCE RESOURCES CORPORATION 410 Copper Ridge Drive, Suite 100 Traverse City, Michigan 49684 Facsimile: (231) 947-7074 February 9, 2006 Via EDGAR Correspondence United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attn: Tangela S. Richter, Branch Chief Mail Stop 7010 Re: Pre-Effective Amendment No. 1 to Form SB-2 For Cadence Resources Corporation; File No. 333-130769 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, the undersigned registrant under the above-referenced registration statement hereby requests acceleration of the effective date of the registration statement to February 10, 2006, at 2:00 p.m., New York time, or as soon as practicable thereafter. Please notify the undersigned or Timothy I. Kahler, Esq. by phone at (212) 704-6169 or by fax at (212) 704-5948 of the date and time that the registration statement has been declared effective. Very truly yours, CADENCE RESOURCES CORPORATION By:/s/ William W. Deneau --------------------------------- William W. Deneau, President