Aug. 8, 2011
Jay Williamson
Division of Corporation Finance
John Reynolds
Ass.Director
United States
Securities and Exchange Commission
Mail Stop 3030
Washington, DC 20549
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RE:
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Cheval Resources Corporation
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Registration Statement on Form S-1
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File No. 333-172954
RE: Request for Accelerated Effectiveness of Registration
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Dear Mr.Williamson
Cheval Resources Corporation. hereby requests that its registration statement on Form S-1, File No. 333-172954 be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933. We request that the registration be made effective on Aug. 9, 2011, at 4 p.m.EST, as assumed or thereafter as practical.
The Company hereby acknowledges that:
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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;
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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
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The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Very truly yours,
s/ Rory O'Dare
Rory O'Dare
President
Cheval Resources Corporation