SecProbe.io

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<TYPE>LETTER
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<FILENAME>filename1.txt
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MAIL STOP 05-11

      April 4, 2005

Mr. David Chin
President
US Biodefense, Inc.
13674 E. Valley Blvd.
City of Industry, CA  91746

Re:	US Biodefense, Inc.
      Form 8-K filed 03/18/05, amended 04/01/05
	File No. 000-31431

Dear Mr. Chin:

	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/A filed April 1, 2005
1. Upon review of paragraph 4 of Item 4.01 of this filing we noted
the new auditor was not consulted during the two most recent
fiscal
years.  Please revise this disclosure to reflect communications
with
the new auditor through the date of engagement in accordance with
Item 304 of Regulation S-B.

      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 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 202-824-5696.

						Sincerely,

						Brian K. Bhandari
						Staff Accountant
						Office of Emerging Growth Companies
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