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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-002151.txt : 20060927
<SEC-HEADER>0000000000-06-002151.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060113141948
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002151
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060113

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEER VALLEY CORP
		CENTRAL INDEX KEY:			0000095047
		STANDARD INDUSTRIAL CLASSIFICATION:	MOBILE HOMES [2451]
		IRS NUMBER:				205256635
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0000095047-05-000001
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>




Mail Stop 4561
									January 13, 2006

Mr. Kevin J. High
President
Cytation Corporation
251 Thames Street, No. 8
Bristol, RI 02809

      Re:	Cytation Corporation
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		Form 10-QSB for Fiscal Quarter Ended June 30, 2005
		File No. 814-00675

Dear Mr. High:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.



							Sincerely,



Steven Jacobs
Accounting Branch Chief

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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