The Law Office of Stephen E. Rounds
1544 York Street, Suite 110
Denver, Colorado USA 80206
Tel. 303.377.4748 Fax 303.377.0231
sercounsel@msn.com
Admin. Office T. 307.856.4748 F. 307.857.0319
sra@wyoming.com
January 8, 2007
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-2001
Attn: | Scott Anderegg and Brian McAllister |
Re: | Black Diamond Holdings Corporation |
Form 20-F/A – Amendment No. 4 | |
File No. 0-52145 |
Dear Commissioners:
On behalf of Black Diamond Holdings Corporation (the “company”), we hereby file
Amendment 4 to the Form 20-F registration statement pursuant to the staff's oral comment to include a
currently-dated audit firm consent.
Please advise if the staff needs further information or documents in the course of review.
Thank you.
Yours Sincerely,
/s/ Stephen E. Rounds
SER/sra
Enc.
cc: Black Diamond Holdings Corporation