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CORRESP
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      CRF 08/04/2005 Correspondence

    CAPITAL
      RESOURCE FUNDING, INC.

    2212
      Lantern Way Circle

    Cornelius,
      North Carolina 28031

    (704)
      564-1676

    August
      4,
      2005

    BY
      FACSIMILE

    Securities
      and Exchange Commission

    Division
      of Corporation Finance

    450
      Fifth
      Street, N.W.

    Washington,
      D. C. 20549-0404

    ATTN: Gregory
      Dundas, Esq.

      Office
      of
      Emerging Growth Companies

    Re:
      Capital
      Resource Funding, Inc.

      Form
      SB-2
      filed August 16, 2004; Amended October 25, 2004;

       Amended
      December 23, 2004; Amended February 11, 2005;

Amended
      March 14, 2005; Amended May 26, 2005;

Amended
      June 30, 2005; Amended July 20, 2005

       File
      Number: 333-118259

    Gentlemen:

    Pursuant
      to Rule 461 under the Securities Act of 1933, as amended, we hereby request
      acceleration to 5:00 p.m. EST on Friday, August 5, 2005, or as soon thereafter
      as practicable, for the above-captioned registration statement to be declared
      effective.

    In
      connection with this request, we hereby acknowledge the following:

          ·

            Should
              the Commission or the staff, acting pursuant to delegated authority,
              declare the filing effective, it does not foreclose the Commission
              from
              taking any action with respect to the
              filing.

          ·

            The
              action of the Commission or the staff, acting pursuant to delegated
              authority, in declaring the filing effective, does not relieve the
              company
              from its full responsibility for the adequacy and accuracy of the
              disclosure in 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.

    Thank
      you
      very much for your assistance.

    Sincerely,

    /s/
      David R. Koran

    David
      R.
      Koran

    President,
      Chief Executive Officer and Chief Financial Officer

    cc:
      Harold H. Martin, Esq.