July 123 2018

VIA EDGAR

John Reynolds, Assistant Director

Office of Natural Resources

United States Securities and Exchange Commission

Washington, D.C. 20549

	Re:	Cheval Resources Corporation
		Amendment No. 3 to Registration Statement on Form S-1
		Filed May 24, 2018
		File No. 333-215849

Dear Mr. Reynolds:

General

1.	Please revise to provide updated financial statements to comply with the guidance in Rule 8-08 of Regulation S-X.

Updated through June 30, 2018.

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure, page 23

2.	Prior comment six requested that you provide disclosures regarding your change in accountants required by Item 304 of Regulation S-K. the disclosures added in the amendedregistration statement filed on May 24, 2018 do not provide the disclosures requested. Assuch, we reissue prior comment six.

Disclosure included. The Company terminated its relationship with its previous independent auditor more than 3 years ago which is outside of the 2 year scope required by Item 304.

Sincerely,

/s/ Rory O'Dare

Rory O'Dare, CEO and Director

Cheval Resources Corporation

cc:	Mark Wojciechowski, Staff Accountant (via e-mail)
	John Cannarella, Staff Accountant (via e-mail)
	Jason Langford, Staff Attorney (via e-mail)
	Kevin Dougherty, Staff Attorney (via e-mail)

Cheval Resources Corp S-1/A