<SEC-DOCUMENT>0001204459-12-001469.txt : 20120731
<SEC-HEADER>0001204459-12-001469.hdr.sgml : 20120731
<ACCEPTANCE-DATETIME>20120627143315
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ACCESSION NUMBER:		0001204459-12-001469
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEXARIA CORP.
		CENTRAL INDEX KEY:			0001348362
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				202000871
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		604-602-1675

	MAIL ADDRESS:	
		STREET 1:		SUITE 604 - 700 WEST PENDER STREET
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 1G8

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Lexaria Corp.
		DATE OF NAME CHANGE:	20051229
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<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Lexaria Corp.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=center><B>LEXARIA CORP. </B><BR>Suite 950, 1130 West Pender Street
<BR>Vancouver, BC, V6E 4A4 <BR></P>
<P align=justify>June 27, 2012 </P>
<P align=justify><B><U>VIA EDGAR</U></B><B> </B></P>
<P align=justify>United States Securities and Exchange Commission <BR>100 F
Street North East <BR>Mail Stop 20549-0407 <BR>Washington, DC 20549 <BR></P>
<P align=justify>Dear Sirs: </P>
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  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left><B>Re:</B> </TD>
    <TD align=left width="90%"><B>Lexaria Corp. (the "Company")</B>
  </TD></TR></TABLE>
<P align=justify style="text-indent: 5%">In connection with the Company's Form S-1 Registration
Statement (file no. 333-180125), the Company hereby requests acceleration of the
effective date of the Registration Statement to <U>9:30 a.m. (EST) Monday, July
2, 2012</U> or as soon thereafter as possible, in accordance with Rule 461(a) of
Regulation C. </P>
<P style="MARGIN-LEFT: 5%" align=justify>We acknowledge that </P>
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  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(i) </TD>
    <TD>
      <P align=justify>should the Securities and Exchange Commission (the
      "<U>Commission</U>") 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,</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(ii) </TD>
    <TD>
      <P align=justify>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</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(iii) </TD>
    <TD>
      <P align=justify>the Company may not assert 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.</P></TD></TR></TABLE>
<P align=justify>We trust you will find the foregoing to be in order. Please do
not hesitate to contact the undersigned should you have any questions in this
regard. </P>
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  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="48%" colSpan=2>Yours truly, </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD noWrap width="3%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD noWrap width="3%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD noWrap align=left width="48%" colSpan=2><B>LEXARIA CORP.</B> </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD noWrap width="3%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD noWrap width="3%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD noWrap align=left width="3%" >&nbsp; </TD>
    <TD align=left width="45%"><I><U>/s/ Christopher
      Bunka&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></I>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD noWrap align=left width="3%"
      >Per:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD align=left width="45%">Christopher Bunka </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD noWrap align=left width="3%" >&nbsp; </TD>
    <TD align=left width="45%">President </TD></TR></TABLE><BR>
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