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<SEC-DOCUMENT>0000000000-06-030973.txt : 20061128
<SEC-HEADER>0000000000-06-030973.hdr.sgml : 20061128
<ACCEPTANCE-DATETIME>20060705110257
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-030973
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060705

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

MAIL STOP 7010

									May 15, 2006

Charles G. Masters
Chief Executive Officer
Cytation Corp.
4902 Eisenhower Blvd., Suite 185
Tampa, FL 33634

RE:	Cytation Corporation
	Registration Statement on Form SB-2
	File No. 333-133377
	Filed April 19, 2006

      We have limited our review of your filing to those issues we
have addressed in our comments.  Where indicated, we think you
should
revise your document in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

General

1. Please tell us whether any affiliates of Deer Valley
Homebuilders
purchased shares in the Series A Preferred Stock Offering that
closed
on January 18, 2006.

2. We note disclosure that Deer Valley Acquisition Corp was a
wholly-
owned subsidiary of Cytation, which appears to contradict
disclosure
that the shareholders of Deer Valley Acquisitions Corp were issued
Series B Preferred Stock, Series C Preferred Stock and Series D
Preferred Stock in the Share Exchange.  Please revise.



Cover Page of the Prospectus

3. Please reconcile the number of shares listed on the cover page
with the numbers listed in the Selling Stockholder section.  The
number of shares in the third and last bullet points do not match
the
numbers in the corresponding bullet points in the Selling
Stockholder
section.

Selling Shareholders, page 18

4. Please disclose the dividend rate for the Series A preferred.

5. Please disclose when you will incur registration penalties, the
amount payable, the terms of any securities to be issued, and to
whom
the penalties will be payable.

6. Please revise the selling stockholders table to include a
"total"
line at the end of the table.

7. Please tell us whether any of the selling stockholders listed
in
the table are broker-dealers or affiliates of broker-dealers.
Please
note that selling stockholders who are broker-dealers must be
identified as underwriters in the prospectus.  For selling
stockholders that are affiliates of broker-dealers, the prospectus
must state that: (1) the sellers purchased in the ordinary course
of
business; and (2) at the time of purchase of the securities you
are
registering for resale, the seller had no agreements or
understandings, directly or indirectly, with any person, to
distribute the securities.  If you are unable to make these
statements in the prospectus, the disclosure must state that the
sellers are also underwriters.

8. For any selling stockholders that are not natural persons and
not
a reporting company under the Exchange Act, a majority owned
subsidiary of a reporting company under the Exchange Act, or a
registered investment fund under the 1940 Act, you must identify
by
footnote or otherwise the natural person or persons having sole or
shared voting and investment control over the securities held by
the
beneficial owner.

9. To the extent that any successor(s) to the named selling
stockholders wish to sell under this prospectus you must file a
prospectus supplement identifying such successors as selling
stockholders.  Please revise.

10. Please disclose how your selling stockholders acquired their
securities.

Exhibits

11. We note that you have yet to file a legal opinion as an
exhibit
and plan to do so in an amendment to this registration statement.
Please file this exhibit as soon as possible in order to give the
staff adequate time to review it.  Note that we may have comments
after our review.



Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter that is filed on EDGAR with your amendment that keys
your responses to our comments and provides any requested
supplemental information.  Detailed cover letters greatly
facilitate
our review.  Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:
* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and
* the company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

      Please contact Craig Slivka, Staff Attorney, at (202) 551-
3729
or in his absence Chris Edwards, Special Counsel, at (202) 551-
3742
with any questions.

      Sincerely,


  								Pamela A. Long
  								Assistant Director

cc:	Brent A. Jones, Esq.
	(813) 223-9620
Charles G. Masters
Cytation Corp.
Page 1 of 4



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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</DOCUMENT>
</SEC-DOCUMENT>
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