Cytation  Corporation
4902  Eisenhower  Blvd.
Suite  185
Tampa,  Florida  33634
(813)  885-5998

June  15,  2006


United  States  Securities  and  Exchange  Commission
Division  of  Corporation  Finance
Attn:  Pamela  Long,  Assistant  Director
100  F  Street,  N.E.
Washington,  D.C.  20549-7010

     RE:     CYTATION  CORPORATION
             INFORMATION  STATEMENT  ON  SCHEDULE  14C
             FILED  JUNE  2,  2006
             FILE  #  000-05388

Dear Ms. Long,

     We  received your letter commenting on the Revised Information Statement on
Schedule 14C ("Schedule 14C") filed on June 2, 2006 by Cytation Corporation (the
"Company").  In  connection  with your comments, we have indicated the necessary
changes  which  we  intend  to  make  to  the  Schedule  14C  in response to the
suggestions  in  your  letter.  We  have  filed  a  copy  of  this  letter  as
correspondence  on  EDGAR.

     Our  responses  to  your  comments  follow  below.


Capital  Structure
- ------------------

1.   Pursuant  to  EITF 00-27 and EITF 98-5, we have calculated the value of the
     beneficial conversion features of the Series A Convertible Preferred Stock,
     the  Series  A Warrants, Series B Warrants, and Series D Warrants issued in
     connection  with the Company's Series A offering, and we have allocated the
     net  proceeds  from the Series A offering between the beneficial conversion
     features  of  the  Series  A Convertible Preferred Stock and the beneficial
     conversion  features  of  the related warrants. The gross proceeds from the
     Series  A offering equaled $7,456,215, and the net proceeds from the Series
     A  offering,  net  of transaction costs of $935,245, equaled $6,520,970. We
     have  allocated $3,757,380 of the net proceeds to the beneficial conversion
     features  of  the  Series  A  Warrants  and  Series B Warrants, and we have
     allocated  the balance, $2,763,590 to the beneficial conversion features of
     the  Series A Convertible Preferred Stock. As such, the Company will adjust
     its balance sheet to reflect a reduction of $3,757,380 to retained earnings
     (or,  in  this  case, an increase in the accumulated deficit of $3,757,380)
     and  we will increase the additional paid-in capital by $3,757,380. We also
     will  note  that  of  the  $2,763,590  beneficial  conversion  feature that
     $552,718  was  amortized  using the effective yield method from the date of
     issuance  through  the  earliest  conversion  date  allowed pursuant to the
     stated  rights  of  the Series A preferred currently contemplated as a year
     from issuance. Conversion can also occur anytime after the SEC declares the
     registration  statement  effective.  When the SEC declares the registration
     statement  effective  all  remaining  un-amortized  beneficial  conversion
     features  ($2,210,872  as  of  April  1,  2006) will be considered a deemed
     dividend  to  preferred  stockholders  during that period. We have included
     detailed  calculations  on  Exhibit  A  attached  hereto.
                                 ----------

<PAGE>

     On  January  18,  2006,  we  issued  Series  B Preferred Stock and Series C
     Preferred  Stock, exercisable for 7,620,100 (in the aggregate), in exchange
     for  7,620,100 shares of issued and outstanding common stock of Deer Valley
     Acquisitions,  Corp.  (the  "DVA  Common Shares"). Please note that no cash
     consideration was paid for the Series B and Series C Preferred Stock, i.e.,
     the transaction was a share for share exchange. At the time of the original
     issuance  of the DVA Common Shares, on or about August 2005, the DVA Shares
     had  nominal  value  and Deer Valley Acquisitions, Corp. was a newly formed
     private company. In addition, the Series B Preferred Stock and the Series C
     Preferred  Stock  have  no  preferences  as  to dividends, and the Series B
     Preferred  Stock  will  automatically  convert  into  common stock upon the
     shareholder  meeting  to  occur pursuant to this 14C Information Statement.
     Because  the  Series  B  and  Series  C  Preferred Stock were not issued in
     connection  with  a  financing  and  because of the additional facts stated
     above,  we  have  not valued any beneficial conversion features relative to
     the  Series  B  and  Series  C  Preferred  Stock.

2.   We will  revise the Schedule 14C to account, in the manner discussed above,
     for  all  Series  BD-1,  BD-2,  BD-3, BD-4, and BD-5 warrants issued by the
     Company  in  connection  with  the  Series  A  Convertible  Preferred Stock
     financing  and  the  Series  D  Convertible  Preferred  Stock  financing.

3.   We do not  intend  to  make any revisions based upon your comment number 3.
     Please  note  that  the  2-for-1  stock dividend was declared and issued in
     November  2005.  All  Series A Convertible Preferred Stock was issued on or
     after  January  18,  2006.  As  a result, the 2-for-1 stock dividend had no
     effect on the conversion price of the Series A Convertible Preferred Stock.

Exhibit  99.4
- -------------

Consolidated  Pro  Forma  Balance  Sheet
- ----------------------------------------

4.   Pursuant  to  3-12(c)(1)  of  Regulation S-X, we do not intend to present a
     pro-forma balance sheet as of April 1, 2006 in the Schedule 14C because the
     acquisition that occurred in January 2006 is fully reflected in the balance
     sheet  as  of  April  1,  2006  attached  to  the  Schedule  14C.

Pro  Forma  Consolidated  Statement  of  Operations
- ---------------------------------------------------


5.   Pursuant  to  3-12(c)(2)  of  Regulation S-X, we do not intend to present a
     pro-forma income statement for the three month period ending as of April 1,
     2006  because our income statement from the three month period ending April
     1,  2006,  which  is  attached  to  the Schedule 14C, includes revenues and
     expenses  from  the  acquired  entity  for  the period from January 1, 2006
     through  April  1,  2006.

Exhibits  99.5-99.7
- -------------------

Cytation  Corporation  Financial  Statements for the Quarter Ended April 1, 2006
- --------------------------------------------------------------------------------

6.   We will include the footnote disclosures for the interim period ended April
     1,  2006.

Quarterly  Report  on  Form  10-QSB  for  the  period  ended  April  1,  2006
- -----------------------------------------------------------------------------

General
- -------

7.   We will  be  filing  an amendment to our Quarterly Report on Form 10QSB for
     the period ending April 1, 2006, which will reflect the revisions discussed
     above.

<PAGE>

8.   We will  add as Footnote 5., a disclosure concerning our product warranties
     pursuant  to  FIN  45.

     If you should have any questions regarding our amended Schedule 14C, please
do  not  hesitate  to  contact  me.



                                    Sincerely,


                                    /s/  Charles  G.  Masters
                                    ----------------------------
                                    Charles  G.  Masters
                                    President  &  Chief  Executive  Officer
                                    Cytation  Corporation

Cc:     Bush  Ross,  P.A.

<PAGE>

                                    EXHIBIT A
<TABLE>
<CAPTION>
WARRANTS                                                               RISK FREE FAIR VALUE     TOTAL
                    NUMBER       YEARS    VOLATILITY  STRIKE $  STOCK $   RATE   PER WARRANT  FAIR VALUE
                 ------------  ---------  ---------   --------  -------  -----   -----------  ----------
<S>                 <C>           <C>        <C>        <C>       <C>     <C>      <C>            <C>
Class A Warrants  9,941,639     5 years      32%     $  1.50    $  2.48  4.82%    $    1.39   13,818,878

Class B Warrants  4,970,824     7 years      32%     $  2.25    $  2.48  4.84%    $    1.19    5,915,281

Class C Warrants  2,000,000     5 years      32%     $  0.75    $  2.48  4.82%    $    1.90    3,800,000

Class D Warrants  2,000,000     7 years      32%     $  0.75    $  2.48  4.82%    $    1.96    3,920,000

Class E Warrants    880,540     3 years      32%     $  3.00    $  2.48  4.82%    $    0.50      438,421

Class BD-1 Warrants 919,162     5 years      32%     $  0.75    $  2.48  4.82%    $    1.90    1,746,408

Class BD-2 Warrants 919,162     5 years      32%     $  1.50    $  2.48  4.82%    $    1.39    1,277,635

Class BD-3 Warrants 459,581     7 years      32%     $  2.25    $  2.48  4.84%    $    1.19      546,901

Class BD-4 Warrants  66,121     5 years      32%     $  1.50    $  2.48  4.84%    $    1.39       91,908

Class BD-5 Warrants  66,121     3 years      32%     $  3.00    $  2.48  4.84%    $    0.50       32,922

Total Fair Value of Warrants                                                                 $31,463,524

Total Fair Value of Class A, Class B, and Class D Warrants                                   $23,654,158

Total Preferred
Stock Issued    $ 7,456,215

Convertible
Preferred         9,941,639   Perpetual      32%     $  0.75    $  2.48  4.84%         1.75  $17,397,868
</TABLE>

Preferred Stock  $ 7,456,215
Transaction Costs   (935,245)
                 ------------
Total Preferred
after costs      $ 6,520,970
                 ============


$23,654,158   57.6%    3,757,380  Warrants
$17,397,868   42.4%    2,763,590
$41,052,027    100%    6,520,970

                           BCF
                         Preferred
18-Jan   1-Apr   73      552,718
                365
                20%
<PAGE>

VOLATILITY CALCULATION
- ----------------------
Industry Competitor      Symbol     2005 Volatility
- ---------------------------------------------------
Cavalier Homes, Inc.     CAV        27.90%
Cavco Industries, Inc.   CVCO       34.20%
Southern Energy
Homes, Inc.              SEHI       32.60%
                                    ---------------
                                    31.57%


JOURNAL ENTRIES:
Warrants:
RE        3,757,380
APIC-BCF             3,757,380

Preferred:
PS        2,763,590
APIC                 2,763,590

RE          552,718
APPIC-BCF              552,718

REMAINING            2,210,872

<PAGE>


