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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001214782-06-000141.txt : 20061130
<SEC-HEADER>0001214782-06-000141.hdr.sgml : 20061130
<ACCEPTANCE-DATETIME>20060810175251
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001214782-06-000141
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060810

FILER:

	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:		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.txt
<TEXT>

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

                                 August 10, 2006

VIA  EDGAR  AND  U.S.  MAIL
- ---------------------------

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
             REGISTRATION  STATEMENT  ON  FORM  SB-2/A
             FILE  NO.  333-133377
             FILED  JULY  27,  2006

Dear  Ms.  Long:

     Deer  Valley  Corporation,  in  its  capacity  as  the registrant under the
captioned registration statement, hereby requests that the effective date of its
amended  registration  statement, as filed with the Commission on April 19, 2006
and amended on June 8, 2006 and July 27, 2006, be accelerated to August 11, 2006
at  4:00  p.m.,  Eastern  Standard  Time,  or  as  soon  as possible thereafter.

In  submitting  this  request  for  acceleration, the Company acknowledges that:

- -    the Company  is  responsible  for  the  adequacy  and  the  accuracy of the
     disclosure  in  the  filings;
- -    Staff comments  or  changes  to disclosure in response to Staff comments do
     not  foreclose  the  Commission  from taking any action with respect to the
     filings;  and
- -    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.

     If  you  have  any  questions  concerning  this request, please contact the
undersigned  at  (813)  885-5998  or  Brent  A.  Jones,  Esq. at (813) 204-6420.


                              Yours  truly,

                              DEER  VALLEY  CORPORATION


                              /s/ Charles G. Masters
                              -----------------------------------------------
                              By:  Charles  G.  Masters
                              Its:  President  and  Chief  Executive  Officer

cc:     Brent  A.  Jones,  Esq.

<PAGE>

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