SecProbe.io

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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
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Mail Stop 4561
									December 15, 2005

Mr. Kevin J. High
President
Cytation Corporation
251 Thames Street, No. 8
Bristol, RI 02809

      Re:	Cytation Corporation
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		Form 10-QSB for Fiscal Quarter Ended June 30, 2005
		File No. 814-00675

Dear Mr. High:

      We have reviewed your response letter dated December 12,
2005
and have the following additional comments.  As previously stated,
these comments require amendment to the referenced filings
previously
filed with the Commission.

Form 10-KSB for the Fiscal Year Ended December 31, 2004

1. We have read your responses to comments one, three and four in
our
letter dated December 9, 2005.  Please file an amended Form 10-KSB
for the year ended December 31, 2004 and amended Forms 10-QSB for
the
quarters ended March 31, 2005, June 30, 2005 and September 30,
2005
that incorporate your proposed revisions.

Item 8. Changes in and Disagreements with Accountants on
Accounting
and Financial Disclosure

2. We have read your response to comment two in our letter dated
December 9, 2005.  Please further revise your proposed revisions
to
disclose your officers` conclusions as of the end of the period
covered by the report, or as of December 31, 2004.  Refer to Item
307
of Regulation S-B.

      As appropriate, please amend your filings and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please file your cover letter on EDGAR.
Please understand that we may have additional comments after
reviewing your amendment and responses to our comments.

      You may contact Amanda Sledge, Staff Accountant, at (202)
551-
3473 or the undersigned at (202) 551-3403 if you have questions.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief
Mr. Kevin J. High
Cytation Corporation
December 15, 2005
Page 2

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