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								May 2, 2005
Zip+4 Code:  20549-0305

Via Fax & U.S. Mail

Mr. Robert Harrison
Chief Executive Officer
Northwest Horizon Corporation
413 Churchill Avenue N. Ottawa
Ontario, Canada K1Z 5C7

RE:	Northwest Horizon Corporation (the "Company")
	Form 8-K filed on April 25, 2005
	File No. 333-111486

Dear Mr. Harrison:

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.
Please be as detailed as necessary in your explanation.  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 on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Changes in Registrant`s Certifying Accountant

1. Please revise the Form to state whether the former accountant
resigned, declined to stand for re-election or was dismissed, and
the
specific date, as required by Item 304(a)(1)(i) of Regulation S-K.
It is not sufficient to state that the registrant "declined to
renew
the engagement" of the accountant, as that wording is unclear to a
reader.

Exhibit 16:

2. Please file a letter from your former accountant, indicating
whether or not they agree with your disclosures in the Form 8-K.

Other

3. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
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.

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
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company 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.

Please file your supplemental response and amendment via Edgar in
response to these comments within five business days of the date
of
this letter.  Please note that if you require longer than five
business days to respond, you should contact the staff immediately
to
request additional time.

You may contact Effie Simpson at (202) 551-3346 or Bob Benton, at
(202) 942-1811 if you have any questions.
								Sincerely,

								Effie Simpson
								Staff Accountant
Via facsimile:  Joseph I. Emas, Attorney at Law
		(305) 531-1274
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Mr. Robert Harrison
Nortwest Horizon Corporation
May 2, 2005
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