JACKSON VENTURES, INC. Suite 310, 2174 York Avenue, Vancouver, British Columbia, Canada, V6K 1C3 _____________________________________________________ _______________________________

XXXXXXX VENTURES, INC. Suite 310, 0000 Xxxx Xxxxxx, Xxxxxxxxx, Xxxxxxx Xxxxxxxx, Xxxxxx, X0X 0X0 ____________________________________________________________________________________
June 15, 2006	Via XXXXX and facsimile (0-(000) 000-0000)
Securities and Exchange Commission Division of Corporation Finance 000 Xxxxx Xxxxxx, X.X. Washington, D.C., U.S.A., 20549-0405 Attention: Xx. Xxxxxx Xxxxxx, Financial Analyst Dear Xx. Xxxxxx: Re: Xxxxxxx Ventures, Inc. (the "Company") File No. 333-132549 Amendment No. 2 to Registration Statement on Form SB-2 dated June 15, 2006 Acceleration Request for Registration Statement           Xxxxxxx Ventures, Inc., as the registrant of the above-captioned registration statement, hereby respectfully requests of the United States Securities and Exchange Commission (the "SEC") that the registration statement be permitted to become effective at 12:00 p.m. (noon), Washington, D.C. time, on Monday, June 19, 2006, or as soon thereafter as is practicable. Please advise our special counsel, Xxxxxx X. Xxxxxxx, of Xxxx Xxxxxxxx LLP, Lawyers - Patent & Trade Mark Agents; at phone direct: (000) 000-0000 or facsimile direct: (000) 000-0000; of any questions you may have respecting this request.           In connection with our request for acceleration we confirm that: we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in our registration statement; should the SEC or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing; the action of the SEC 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.           Yours very truly,           XXXXXXX VENTURES, INC.           Per: s/s "Xxxxxx X. Xxxxxx"           Xxxxxx X. Xxxxxx, Secretary, Treasurer, Chief Financial Officer and a director __________