SecProbe.io

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MAIL STOP 05-11

      May 4, 2005

Mr. Albert Abdouline
Chief Executive Officer
Victoria Industries, Inc.
551 Fifth Avenue, Suite 601
New York, NY  10017

Re:	Victoria Industries, Inc.
      Form 8-K filed 04/28/05
	File No. 000-27189

Dear Mr. Abdouline:

	We have reviewed your filing and have the following comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call the me at the telephone number
listed
at the end of this letter.

Form 8-K filed April 28, 2005
1. Please amend your Form 8-K to include required disclosures in
accordance with Item 304(a)(1)(ii) of Regulation S-B.
2. Please amend to file a letter from BDO-Unicon, as an Exhibit 16
in
accordance with Item 304(a)(3) of Regulation S-B. This letter
should
reflect their agreement or disagreement with any disclosures in
the
amended Form 8-K filing.

      Please file your supplemental response and amendment via
EDGAR
in response to these comments within 5 business days after the
date
of this letter.  Please contact the staff immediately if you
require
longer than 5 business days to respond.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the registrant and its management are
in
possession of all facts relating to a registrant`s disclosure,
they
are responsible for the accuracy and adequacy of the disclosures
they
have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the registrant acknowledging that:
* the registrant is responsible for the adequacy and accuracy of
the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the registrant 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.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

If you should have a particular question in regard to this letter,
please contact the undersigned at 202-551-3390.

						Sincerely,

						Brian K. Bhandari
						Staff Accountant
						Office of Emerging Growth Companies
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