-----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,
 KR9vICWxFXiglBOsSbdL15uFuBCXZxPFcqX712Lmi13PHmcOWgKhUmw0cjlIU5sn
 +KyIQaa/0e4wGX4TxuYn/Q==

<SEC-DOCUMENT>0000000000-06-004585.txt : 20060829
<SEC-HEADER>0000000000-06-004585.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20060126170829
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-004585
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060126

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BONTAN CORP INC
		CENTRAL INDEX KEY:			0001095435
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		47 AVENUE ROAD
		STREET 2:		SUITE 200
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5R 2G3
		BUSINESS PHONE:		416-929-1806

	MAIL ADDRESS:	
		STREET 1:		47 AVENUE ROAD
		STREET 2:		SUITE 200
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5R 2G3

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEALCHECK COM INC
		DATE OF NAME CHANGE:	19990921
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								January 26, 2006



Mr. Kam Shah
Chief Executive and Financial Officer
Bontan Corporation Inc.
47 Avenue Road, Suite 200
Toronto, Ontario M5R 2G3


	Re:	Bontan Corporation Inc.
		Form 20-F for Fiscal Year Ended March 31, 2004
Filed August 30, 2004
Form 20-F/A for Fiscal Year Ended March 31, 2005
Filed November 29, 2005
      File No. 0-30314


Dear Mr. Shah:

      We have completed our review of your Forms 20-F and related
filings and do not, at this time, have any further comments.



								Sincerely,



								Jill S. Davis
								Branch Chief

??

??

??

??

Mr./Ms.
Company Name
Date, 2005
page 1




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010


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