-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RfQYLCPrcsepZpD3Aw/KDgbwx2CZ8fxYipM9BFE9ye7RJEhTydHgFrJPpEfKAmdY
 5QmN4eBh/1u5ctpT+QhYKA==

<SEC-DOCUMENT>0001002014-07-000530.txt : 20070823
<SEC-HEADER>0001002014-07-000530.hdr.sgml : 20070823
<ACCEPTANCE-DATETIME>20070703170144
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001002014-07-000530
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Belvedere Resources CORP
		CENTRAL INDEX KEY:			0001399761
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				980516432
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		24442-112TH AVENUE
		CITY:			MAPLE RIDGE
		STATE:			A1
		ZIP:			V3E 1H5
		BUSINESS PHONE:		(604)476-9076

	MAIL ADDRESS:	
		STREET 1:		24442-112TH AVENUE
		CITY:			MAPLE RIDGE
		STATE:			A1
		ZIP:			V3E 1H5
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>BELVEDERE RESOURCES CORPORATION Request for Acceleration.</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">

<!--$$/page=-->
<A name="page_1"></A>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">BELVEDERE RESOURCES CORPORATION</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">24442-112</FONT></B><B><SUP><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">th</FONT></SUP></B><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"> Avenue</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Maple Ridge, British Columbia</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Canada V3E 1H5</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(604) 476-9076</FONT></B></P>
<P style="MARGIN-LEFT: 45%" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><BR>
July 2, 2007</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><BR>
United States</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities and Exchange Commission</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Division of Corporate Finance</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">100 F Street, N.E.</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Washington, D.C. 20549 </FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Attention:&nbsp;&nbsp; Ms. Anne Nguyen Parker </FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assistant Director</FONT></P>
<P style="MARGIN-LEFT: 45%" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">RE:&nbsp; Belvedere Resources Corporation</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form SB-2 Registration Statement</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No. 333-143816</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Dear Ms. Parker,</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the provisions of Rule 461 of Regulation C of the Securities Act of 1933, as amended, Belvedere Resources Corporation (the &#147;Company&#148;) requests acceleration of the effective date of its Form SB-2 Registration Statement to July 6, 2007, at 1:00 p.m., E.D.T., or as soon thereafter as practicable.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Please be advised that the Company has not distributed any preliminary prospectus and the Company is in compliance with Rule 15c2-8 of the Securities Exchange Act of 1934, as amended.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Further, no other documents, reports or memoranda have been prepared for external use by the Company. </FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; The Company acknowledges that:</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>
<TR>
     <TD vAlign=top noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; *</FONT>&nbsp; &nbsp; &nbsp; </TD>
     <TD width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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.</FONT> </TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD vAlign=top noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; *</FONT>&nbsp; &nbsp; &nbsp; </TD>
     <TD width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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 foreclosure in the filing; and</FONT> </TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD vAlign=top noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; *</FONT>&nbsp; &nbsp; &nbsp; </TD>
     <TD width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">the Company many 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.</FONT> </TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR></TABLE>
<P>&nbsp;</P>
<P>
<HR align=center width="100%" noShade SIZE=2>
</P>

<!--$$/page=-->
<A name="page_2"></A>
<P style="MARGIN-LEFT: 45%" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities and Exchange Commission</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">RE:&nbsp;&nbsp; Belvedere Resources Corporation</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form SB-2 Registration Statement</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SEC File 333-143816</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">July 2, 2007</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Page 2</FONT></P>
<P align=left><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">The undersigned is aware of its respective responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed transaction specified in the above captioned registration statement.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp; Thank you for your cooperation.</FONT></P>
<P style="MARGIN-LEFT: 45%" align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">BELVEDERE RESOURCES CORPORATION </FONT></B><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">BY:&nbsp;&nbsp; </FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">SHAWN ENGLMANN</FONT></U><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Shawn Englmann, President, Principal Executive</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Officer, Secretary, Treasurer, Principal Financial</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Officer, Principal Accounting Officer, and sole</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; member of the Board of Directors</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"></FONT>&nbsp;</P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"></FONT>&nbsp;</P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">cc: Conrad C. Lysiak</FONT></P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>
<HR align=center width="100%" noShade SIZE=2>
</P>

</BODY>

</HTML>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
