SEC Company Response from Crestview Development Corp. (CIK 0001345432) — Dec 28, 2005
Crestview Development Corp. (CIK 0001345432)
Date: Dec. 28, 2005 · CIK: 0001345432 · Accession: 0001096350-05-000145
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File numbers found in text: 333-130201
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CORRESP 1 filename1.htm Crestview Development Corporation Crestview Development Corporation. 7401 Springbank Boulevard, Suite 3 SW Calgary Alberta, Canada 403-241-1925 December 28, 2005 VIA EDGAR and FACSIMILE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Office of Small Business 100 F Street N.E. Washington D.C. 20002 USA Attention: Goldie Walker Re: Request for acceleration of the effective date of the Registration Statement on Form SB-2 of Crestview Development Corporation. Filed December 8, 2005; December 27, 2005 File No. 333-130201 Pursuant to requirements of Section 8(a) of the Securities Act the undersigned hereby requests that the Form SB-2 Registration Statement of Crestview Development Corporation. be declared effective on Friday, December 30, 2005 or on such earlier or later date as the Commission acting pursuant to this Section 8(a) shall determine. Crestview Development Corporation, acknowledges that • 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 fill responsibility for the adequacy and accuracy of the disclosure in the filing; and • the company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Yours truly, /s/Philip McDonald Philip McDonald Director, President, Secretary, Treasurer, Principal Financial Officer and Principal Accounting Officer