SecProbe.io

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Mail Stop 0308

							October 29, 2004

Pete Smith
President
Salmon Express, Inc.
6604 Topaz Drive
Vernon, BC, Canada  V1H 1N8

	RE:	Salmon Express, Inc.
		Item 4.01 Form 8-K filed September 22, 2004
            	File No. 333-111996

Dear Mr. Smith:

	    We have reviewed the above referenced filing and have the
following comments.  We welcome any questions you may have about
our
comments.  Feel free to contact us at the telephone numbers listed
at
the end of this letter.

1. We do not believe the statement that the auditor-client
relationship had been terminated meets the requirements of Item
304(a)(1) of Regulation S-B.  Please revise to state if you
dismissed
the former auditor or if they resigned (or declined to stand for
re-
election).

2. The third paragraph states that you requested EY to furnish a
letter.  Please revise to correct this reference or explain the
relationship between EY and you.

      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 company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

Salmon Express, Inc.
October 29, 2004
Page 2

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosures 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 company may not assert this action 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 connection with our review of
your
filing or in response to our comments on your filing.

         Please file your amendment within 5 business days of the
date of this letter or advise us when you will file the amendment.
The amendment should include an updated letter from your former
accountants indicating if they agree with the disclosures as
revised.

        Any questions regarding the above should be directed to me
at
(202) 942-1809, or in my absence to Robert Benton at (202) 942-
1811.

							Sincerely,

							Robert Burnett
						            Staff Accountant

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