F r a s e r a n d C o m p a n y

Fraser and Company LLP Barristers and Solicitors

DAVID K. FRASER
RICHARD D. RABSON
(1) DAVID W. SMALLEY
RAVINDER R.S. UPPAL
(2) AILIN WAN
(3) BARBARA G. WOHL
KIT H. LUI
(4) BYRON BYUNG-OH LEE
GEETA K. BAINS
  •    (1) Personal law corporation
  •    (2) Also member of Massachusetts bar
  •    (3) Also member of Ontario bar
  •    (4) Also member of New York bar
    •

    May 9, 2006

     

    VIA EDGAR

    Securities and Exchange Commission
    100 F Street N.E.
    Washington D.C. 20549-0405

    Attention: Christian Windsor, Special Counsel

    Dear Sir:

    Re: Lexaria Corp.
    Amendment No. 1a to Form SB-2 Registration Statement
    File No. 333-132134

    Further to your telephone call of today's date, attached please find a red-tagged copy (which includes page numbers) filed with you, by Edgar, of Amendment No. 1a to Form SB-2 Registration Statement, including Exhibits. As per your request, we have altered the formatting on this document so that you can read the financials. That is the only change to this document from that filed on Friday, May 5th.

    If you have any other questions, please do not hesitate to contact the undersigned. Please fax any further comments to the undersigned at (604) 669-5791.

    Yours truly,
    FRASER and COMPANY

    Per: /s/ David K. Fraser

    David K. Fraser

    DKF/dlm

    Attach.