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<SEC-DOCUMENT>0001217160-09-000042.txt : 20090429
<SEC-HEADER>0001217160-09-000042.hdr.sgml : 20090429
<ACCEPTANCE-DATETIME>20090217142602
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001217160-09-000042
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JEWETT CAMERON TRADING CO LTD
		CENTRAL INDEX KEY:			0000885307
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		32275 NW HILLCREST
		CITY:			NORTH PLAINS
		STATE:			OR
		ZIP:			97133
		BUSINESS PHONE:		5036470110

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1010
		CITY:			NORTH PLAINS
		STATE:			OR
		ZIP:			97133
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<HEAD>
<TITLE>Response Letter</TITLE>
<META NAME="author" CONTENT="Dean">
<META NAME="date" CONTENT="01/30/2009">
</HEAD>
<BODY style="line-height:12pt; font-size:10pt; color:#000000">
<P style="margin:0pt; text-indent:77.85pt; line-height:16.5pt; font-size:14.5pt"><B>JEWETT-CAMERON TRADING COMPANY LTD.</B></P>
<P style="margin:0pt; text-indent:92.65pt; line-height:16.5pt; font-size:14.5pt"><B>_______________________________________</B></P>
<P style="margin:0pt; text-indent:157.35pt; line-height:11.5pt; font-size:9.5pt">P.O. Box 1010, North Plains, OR 97133</P>
<P style="margin:0pt; text-indent:150.85pt; line-height:11.5pt; font-size:9.5pt">Phone (503) 647-0110, Fax (503) 647-2272</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;February 4, 2009</P>
<P style="margin:0pt; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">Mr. John Cash </P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">Accounting Branch Chief</P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">United States Securities and Exchange Commission</P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">450 Fifth Street, N.W.</P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">Washington, D.C. 20549</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:183pt; line-height:14pt; font-size:12pt">Re: File No. 0-19954</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">Dear Mr. Cash:</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">This letter is a response to your comments related to our Form 10-K for the fiscal year ended August 31, 2008.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">The following are specific responses keyed to the numbering of the comments in your letter.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">1.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">2.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">3.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this, if backlog orders are material.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">4.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will strive for more detailed disclosure.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-size:12pt">5.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">We may provide a little more discussion and analysis related to the Seed Processing and Sales and the Industrial Tools and Clamps segments. &nbsp;However, we consider that changes in these segments have not been material, and therefore no comment is warranted. &nbsp;If material changes do take place, they will be disclosed.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">6.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">7.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">8.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">9.</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-size:12pt">10.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">Wood and metal products are combined in the same reportable segment, because they are sold to a similar kind of customer. &nbsp;Also, these are all of the products that are sold by one of our four separate operating subsidiaries.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-size:12pt">11</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-size:12pt">12.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">We prefer to only disclose income from operations by segment. &nbsp;We can change the statement about how the company evaluates performance to delete a reference to income before taxes. &nbsp;Therefore no reconciliation between income from operations and income before taxes would be necessary.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-size:12pt">13.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">We will do this.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">In response to your request we make the following assertions.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt">&#8226;</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">The company is responsible for the adequacy and accuracy of the disclosure in the filing.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt">&#8226;</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">Staff comments or changes to disclosure in response in response to staff comments do not foreclose the Commission from taking any action with respect to the filing.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt">&#8226;</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt">The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt">Please let me know, if you have other comments.</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:324pt; line-height:14pt; font-size:12pt">Sincerely,</P>
<P style="margin:0pt; padding-left:324pt; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:324pt; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:324pt; line-height:14pt; font-size:12pt"><U>/s/ &nbsp;Terry D. Schumacher</U></P>
<P style="margin:0pt; padding-left:324pt; line-height:14pt; font-size:12pt">Terry D. Schumacher</P>
<P style="margin:0pt; padding-left:324pt; line-height:14pt; font-size:12pt">Chief Financial Officer</P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:234pt; font-size:12pt"><BR></P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:157.5pt; line-height:14pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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