-----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,
 PWt7TFNXpj7Ka05WyivdBxqURcXa3rTwjoGwfmwDD5U3vM8y2Qm9/rDqsx3pmji/
 uMUBZggXx8ZU86ZzL3KUvA==

<SEC-DOCUMENT>0001217160-09-000063.txt : 20090429
<SEC-HEADER>0001217160-09-000063.hdr.sgml : 20090429
<ACCEPTANCE-DATETIME>20090310155802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001217160-09-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090310

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">
<HTML>
<HEAD>
<TITLE>Response to Comments Letter</TITLE>
<META NAME="author" CONTENT="Dean">
<META NAME="date" CONTENT="03/10/2009">
</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;March 6, 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" align=justify>This letter is a response to your comments of February 23, 2009 related to our Form 10-K for the fiscal year ended August 31, 2008.</P>
<P style="margin:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify>The following are specific responses keyed to the numbering of the comments in your letter.</P>
<P style="margin:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify><U>Prior Comment 9</U> </P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify>We adopted FIN 48 beginning in our fiscal year ended August 31, 2008, and it has had no impact on our financial statements. &nbsp;Beginning with our next 10-Q we will include a paragraph in the Income Taxes subsection of the Significant Accounting Policies footnote that says something like the following.</P>
<P style="margin:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify>&#147;Beginning in the fiscal year ended August 31, 2008 we adopted the provisions of FASB Interpretation No. 48 (FIN 48), <I>Accounting for Uncertainty in Income Taxes</I>, which prescribes a comprehensive model for how a company should recognize, measure, present and disclose in its financial statements uncertain tax positions that the company has taken or expects to take on a tax return (including a discussion of whether to file or not to file a return in a particular jurisdiction). &nbsp;The adoption of FIN 48 has had no impact on the company&#146;s financial statements.&#148;</P>
<P style="margin:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify><U>Prior Comment 10</U></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify>We believe it is appropriate to aggregate our activity related to wood and metal products that are reported in our Lawn, Garden, Pet and Other Segment. &nbsp;The criterion we use to justify this in accordance with SFAS 131 (paragraph 17) are as follows:</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt" align=justify>a.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt" align=justify>The primary metal products are kennels, gate support systems, perimeter fencing, greenhouses, and shelters, while the primary wood products are fencing and landscape timbers. &nbsp;All of these products are similar in that they are enclosures or portions of enclosures.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt" align=justify>b.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt" align=justify>We are a distributor of the metal and wood products not a primary manufacturer, and the distribution is what makes the products similar.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt" align=justify>c.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt" align=justify>The wood and metal products in this segment are sold to a similar kind of customer.</P>
<P style="margin-top:0pt; margin-bottom:-14pt; padding-left:36pt; text-indent:-18pt; line-height:14pt; font-size:12pt" align=justify>d.</P>
<P style="margin:0pt; padding-left:36pt; line-height:14pt; font-size:12pt" align=justify>The methods used to distribute the wood and metal products in this segment are similar.</P>
<P style="margin:0pt; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify><U>Prior Comment 12</U></P>
<P style="margin:0pt; line-height:14pt; font-size:12pt" align=justify>We will do this, i.e. include a reconciliation of income from operations to income before tax by segment.</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 more 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; 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>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; font-size:12pt"><BR></P>
<P style="margin:0pt; font-size:12pt" align=center><BR></P>
<P style="margin:0pt; font-size:12pt"><BR></P>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
