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

June  23,  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
             AMENDED  JUNE  20,  2006
             FILE  #  000-05388

Dear  Ms.  Long,

      We  received  your  letter  dated  June 22, 2006 commenting on our Revised
Information  Statement on Schedule 14C ("Schedule 14C") amended on June 20, 2006
by  Cytation  Corporation (the "Company").  In connection with your comments, we
have  indicated  the necessary changes which we have made to the Schedule 14C in
response  to  the suggestions in your letter.  We have filed an amended Schedule
14C  on  EDGAR  and  a  copy  of  this  letter  as  correspondence  on  EDGAR.

General
- -------

     1.   We have  included  a  pro  forma  statement of operations for the year
          ended  December  31,  2005  as  Exhibit  99.4.

Former  Exhibit  99.4  (Exbibit  99.5  in  Schedule  14C filed on June 23, 2006)
- --------------------------------------------------------------------------------

Note  4  -  Earnings  Per  Share,  page  F-6
- --------------------------------------------


     2.   We have  included  the  number  of  anitdilutive  shares  by each type
          of  security  issued  prior  to  April  1,  2006.


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

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                                         Sincerely,



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

Cc:     Bush  Ross,  P.A.

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