SEC Comment Letter for Freedom Holding Corp. (FRHC) (CIK 0000924805) (FRHC) — Nov 20, 2009

Freedom Holding Corp. (FRHC) (CIK 0000924805)
Date: Nov. 20, 2009 · CIK: 0000924805 · Accession: 0000000000-09-065973

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Date

November 20, 2009

Author

Not clearly detected

Form

UPLOAD

Company

Freedom Holding Corp. (FRHC) (CIK 0000924805)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE November 20, 2009 Mr. Evgeny Ler Chief Financial Officer BMB Munai, Inc. 324 South 400 West Suite 255 Salt Lake City, Utah 84101 Re: BMB Munai, Inc. Form 10-K, Amended November 12, 2009 File No. 1-33034

Dear Mr. Ler: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , C h r i s W h i t e B r a n c h C h i e f

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

DIVISION OF
CORPORATION FINANCE

         November 20, 2009    Mr. Evgeny Ler Chief Financial Officer BMB Munai, Inc. 324 South 400 West Suite 255 Salt Lake City, Utah  84101
 Re: BMB Munai, Inc.
  Form 10-K, Amended November 12, 2009   File No. 1-33034

Dear Mr. Ler:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.          S i n c e r e l y ,            C h r i s  W h i t e          B r a n c h  C h i e f

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