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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-017377.txt : 20061005
<SEC-HEADER>0000000000-06-017377.hdr.sgml : 20061005
<ACCEPTANCE-DATETIME>20060412185332
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-017377
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060412

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELEPHANT & CASTLE GROUP INC
		CENTRAL INDEX KEY:			0000899849
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1227

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1200 - 1190 HORNBY ST
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6Z 2K5
		BUSINESS PHONE:		6046846451

	MAIL ADDRESS:	
		STREET 1:		1200 - 1190 HORNBY ST
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6Z 2K5
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-008337
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

      April 13, 2006


Via U.S. Mail and Facsimile

Richard Bryant
Chief Executive Officer and President
Elephant & Castle Group, Inc.
1190 Hornby Street
Vancouver, B.C. Canada V6Z 2K5


      RE:	Elephant & Castle Group, Inc.
			Form 10-K for the Fiscal Year Ended December 26,
2004
Amendment No.1 to Form 10-K for the Fiscal Year Ended December 26,
2004
			Form 10-Q for the Quarterly Period Ended March 27,
2005
			Form 10-Q for the Quarterly Period Ended June 26,
2005
			Form 10-Q for the Quarterly Period Ended September
25,
2005
Form 10-K for the Fiscal Year Ended December 25, 2005

      File No. 1-12134

Dear Mr. Bryant:

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


      Sincerely,


								Linda Cvrkel
      Branch Chief


Via facsimile: 	Roger Sexton, Chief Financial Officer
		(604) 684-8595


Richard Bryant
Elephant & Castle Group, Inc.
April 10, 2006
Page 1


</TEXT>
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