SEC Comment Letter for Idaho Strategic Resources, Inc. (IDR) (CIK 0001030192) (IDR) — Feb 28, 2008

Idaho Strategic Resources, Inc. (IDR) (CIK 0001030192)
Date: Feb. 28, 2008 · CIK: 0001030192 · Accession: 0000000000-08-010506

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February 26, 2008

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Idaho Strategic Resources, Inc. (IDR) (CIK 0001030192)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F Street, NE WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 February 26, 2008 Mr. Fred W. Brackebusch President New Jersey Mining Company 89 Appleberg Road Kellogg, ID 83837 Re: New Jersey Mining Company Form 10-KSB for Fiscal Year Ended December 31, 2006 Filed March 28, 2007 File No. 0-28837

Dear Mr. Brackebusch: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. S i n c e r e l y , Jill S. Davis B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        February 26, 2008

Mr. Fred W. Brackebusch
President New Jersey Mining Company 89 Appleberg Road Kellogg, ID 83837
 Re: New Jersey Mining Company
  Form 10-KSB for Fiscal Year Ended December 31, 2006
Filed March 28, 2007 File No. 0-28837

 Dear Mr. Brackebusch:
We have completed our review of your Form 10-KSB and related filings and do
not, at this time, have any further comments.            S i n c e r e l y ,             Jill S. Davis         B r a n c h  C h i e f

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