SEC Comment Letter for DYNARESOURCE, INC. (DYNR) (CIK 0001111741) (DYNR) — Feb 8, 2016

DYNARESOURCE, INC. (DYNR) (CIK 0001111741)
Date: Feb. 8, 2016 · CIK: 0001111741 · Accession: 0000000000-16-064125

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AI Filing Summary & Sentiment

File numbers found in text: 000-30371

Date

February 8, 2016

Author

/s/Craig Arakawa

Form

UPLOAD

Company

DYNARESOURCE, INC. (DYNR) (CIK 0001111741)

Letter

Mail Stop: 3561 February 8, 2016 Via E -Mail Mr. K.D. Diepholz Chief Executive Officer DynaResource Inc. 222 W Las Coli nas Blvd. Suite 744 East Tower Irving, Texas 75039

Re: DynaResource , Inc. Form 10-K for the Fiscal Year ended December 31, 2014 Filed May 6 , 2015 File No. 000-30371

Dear Mr. Diepholz :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Craig Arakawa

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Mail Stop: 3561
February 8, 2016

Via E -Mail
Mr. K.D. Diepholz
Chief  Executive  Officer
DynaResource Inc.
222 W Las Coli nas Blvd.
Suite 744 East Tower
Irving, Texas 75039

Re: DynaResource , Inc.
 Form 10-K for the Fiscal Year ended December 31, 2014
Filed May 6 , 2015
File No. 000-30371

Dear Mr. Diepholz :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/Craig Arakawa

Craig Arakawa
Accounting  Branch  Chief
Office of Beverages, Apparel, and
Mining

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