SecProbe.io

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Mail Stop 0308

                              June 20, 2005

Peter Vaisler
Chief Executive Officer and President
Alliance Recovery Corporation
#390 - 1285 N. Telegraph Road
Monroe, MI  48162-3368

      Re:	Alliance Recovery Corporation
      Amendment No. 4 to Registration Statement on Form SB-2
      File No. 333-121659
      Filed on June 15, 2005

Dear Mr. Vaisler:

      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
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

Management`s Discussion and Analysis and Plan of Operation, page
13

Overview, page 13
1. Please revise the third sentence of the penultimate paragraph
on
page 13 to reflect the stockholders` deficiency and cash used in
operations from inception through December 31, 2004 rather than
December 31, 2003.

Condensed Financial Statements as of March 31, 2005 (Unaudited)

Condensed Statement of Changes in Stockholders` Deficiency, page 3
2. During the quarter ended March 31, 2005, you sold 300,000
shares
of common stock with options to a consultant for $300 and recorded
$149,700, or $0.50 per share, as the fair value.  Please tell us
the
value, if any, assigned to the options granted with the common
stock
and how you determined that value.  Also, please revise Note 2(C)
to
discuss the options issued with the common stock and the value
assigned to them, if any.  See SFAS 123 for guidance.  If no
options
were issued with the common stock sold to the consultant please
revise your statement of changes in stockholders` deficiency
accordingly.
3. During the quarter ended March 31, 2005 you sold 63,000 shares
of
common stock to four individuals for $1.00 per share and also, as
indicated in Note 6, you issued 120,000 shares of common stock at
$1.00 per share subsequent to the end of the quarter.  In light of
the recent sales of your common stock for $1.00 per share, please
tell us why you believe that the $0.50 per share fair value
assigned
to the 300,000 shares of common stock sold for services provided
by
the consultant is appropriate.  Additionally, please tell us why
you
continue to believe that your estimated offering price of $0.50 is
still appropriate.

Financial Statements as of December 31, 2004 and 2003

Balance Sheets as of December 31, 2004 and 2003, page 2
4. Please revise your balance sheets to include the dollar amount
of
common stock issued.  Based on the par value of $0.01 per share,
it
appears that common stock should be $183,091 as of December 31,
2004
and $179,291 as of December 31, 2003.

Exhibit 23
5. The consent is unsigned.  Please file an updated signed consent
of
your independent registered public accounting firm with each
amendment of your Form SB-2.

*	*	*	*	*	*

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

You may contact David DiGiacomo, Staff Accountant, at (202) 551-
3319,
or George Oshiek, Accounting Branch Chief, at (202) 551-3843, if
you
have questions regarding comments on the financial statements and
related matters.  Please contact John Fieldsend, Staff Attorney,
at
(202) 551-3343, David Mittelman, Legal Branch Chief, at (202) 551-
3214, or me at (202) 551-3720 with any other questions.

      Sincerely,

      H. Christopher Owings
      Assistant Director

cc:	Richard I. Anslow, Esq.
      Anslow & Jaclin, LLP
	Via Fax: (732) 577-1188
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Peter Vaisler
Alliance Recovery Corporation
June 20, 2005
Page 1

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