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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000095047-06-000001.txt : 20060927
<SEC-HEADER>0000095047-06-000001.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060104191825
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000095047-06-000001
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CYTATION CORP
		CENTRAL INDEX KEY:			0000095047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				160961436
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4902 EISENHOWER BLVD.
		STREET 2:		SUITE 185
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33634
		BUSINESS PHONE:		813-885-5998

	MAIL ADDRESS:	
		STREET 1:		4902 EISENHOWER BLVD.
		STREET 2:		SUITE 185
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33634

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYTATION CORP
		DATE OF NAME CHANGE:	20010626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLLEGELINK COM INCORP
		DATE OF NAME CHANGE:	19991122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYTATION COM INC
		DATE OF NAME CHANGE:	19990318
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE></TITLE>
</HEAD>
<BODY link=#0000ff><FONT face="Palatino,Book Antiqua"
size=4>
</FONT><FONT face=Arial size=2>
</FONT><FONT face="Palatino,Book Antiqua"
size=2></FONT>
<FONT FACE="Arial" SIZE="6">
<P ALIGN="CENTER">Cytation Corporation</P>
</FONT><FONT FACE="Arial" SIZE="4">
<P ALIGN="CENTER">251 Thames Street, No. 8
<BR>PO Box 809
<BR>Bristol, RI 02809</P>
</FONT><FONT FACE="Arial" SIZE="2">
<P>Richard A. Fisher
<BR>Chairman and General Counsel
<BR></P>
</FONT>
<P>January 5, 2006</P>
<P>Mr. Steven Jacobs
<BR>Accounting Branch Chief
<BR>Securities and Exchange Commission
<BR>Division of Corporate Finance
<BR>Mail Stop 4561
<BR>450 Fifth Street, NW
<BR>Washington, DC 20549</P>
<P>Re:&nbsp;<B>
Cytation Corporation
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form 10KSB for Fiscal Year Ended December 31, 2004
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form 10-QSB for Fiscal Quarter Ended March 31, 2005
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form 10-QSB for Fiscal Quarter Ended June 30, 2005
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 814-00675</P>
</B>
<P align=justify>Dear Mr. Jacobs:</P>
<P align=justify>Reference is hereby made to the comment letter of Steven
Jacobs, Accounting Branch Chief of the staff (the "Staff") of the Division of
Corporate Finance of the Securities and Exchange Commission ("SEC"), dated
January 4, 2006, addressed to Kevin J. High, President of Cytation Corporation
(the "Company"). Your comments have been inserted in this letter, and our
responses appear immediately below.</P>
<B><U>
<P align=justify>Form 10-QSB/A for the Fiscal Quarter Ended September 30,
2005</P></B></U>
<DIR><B>
<P>1. We have reviewed your revisions made in response to comment four in our
letter dated December 9, 2005. The revisions to the balance sheets as of
September 30, 2005 and December 31, 2004 and the statements of operations for
the three and nine months ended September 30, 2005 and 2004 to give retroactive
effect for the 2-for-1 stock dividend declared November 14, 2005 are not
consistent with your disclosure regarding this dividend. Based on the revised
financial statements, it appears that .5 shares were issued for every one share
outstanding on the date of record, rather than 1 additional share for every 1
share outstanding. Please confirm to us that the presentation in the financial
statements is correct and revise your disclosure in future filings regarding
this stock dividend. Alternatively, if the presentation in the financial
statements is not correct, please revise. </P></B><I>
<P align=justify></P></I>
<P align=justify>The presentation in the financial statements is <U>not</U>
correct. The 2-for-1 stock dividend granted an additional one share for each one
share owned on the record date. The financial statements have been revised
accordingly, and an amended 10-QSB for the fiscal quarter ended September 30,
2005 has been filed.</P></DIR>
<P align=center>* * *</P>
<P align=justify>In connection with responding to your comments, the Company
acknowledges that:</P>
<UL>
  <LI>The Company is responsible for the adequacy and accuracy of the disclosure
  in the filing;</LI>
  <LI>Staff comments or changes to disclosure in response to Staff comments do
  not foreclose the Commission from taking any action with respect to the
  filing; and</LI>
  <LI>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.</LI></UL>
<P align=justify>I trust that the foregoing responses satisfactorily address the
Staff's comments. If you have any questions or further comments, please contact
me via email at cytation@gmail.com, by telephone at (401) 254-2841 or by
facsimile at (401) 254-2844.</P><FONT color=#0000ff>
</FONT>
<P align=justify>Very truly yours,</P>
<U>
<P align=justify>/s/ Richard Fisher
<BR></U>
Chairman and General Counsel and Principal Financial
Officer </P></BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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