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SEC Company Response from MAGNUS INTERNATIONAL RESOURCES, INC. (CIK 0001163003) — Apr 12, 2005

MAGNUS INTERNATIONAL RESOURCES, INC. (CIK 0001163003)
Date: April 12, 2005 · CIK: 0001163003 · Accession: 0001127855-05-000235

AI Filing Summary & Sentiment

Date
April 11, 2005
Author
Not clearly detected
Form
CORRESP
Company
MAGNUS INTERNATIONAL RESOURCES, INC. (CIK 0001163003)

Letter

MAGNUS INTERNATIONAL 101 Convention Center Drive RESOURCES INC. 7th Floor, Las Vegas, Nevada U.S.A. 89109 Tel: (888) 888-1494 April 11, 2005 SECURITIES AND EXCHANGE COMMISSION ---------------------------------- 450 5th Street N.W. Washington, D.C. U.S.A., 20549 - 0405 Attention: Mr. Young Choi, Division of Corporation Finance -----------------------------------------------------------

Re: Magnus International Resources Inc. (the "Company") --------------------------------------------------- Follow up acknowledgements on Form 10-KSB amendment ---------------------------------------------------

Dear Mr. Choi:

In connection with our filing of our amended Form 10-KSB/A-1 annual report via EDGAR on April 1, 2005, we acknowledge that:

(i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

(ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings;

(iii) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and

(iv) the Company is aware of the Commission's position of the location of the auditor issues.

Yours very truly, Magnus International Resources Inc. -----------------------------------

Per: /s/ Graham Taylor --------------------------------- Graham Taylor, President & CEO

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

MAGNUS INTERNATIONAL                                 101 Convention Center Drive
RESOURCES INC.                                      7th Floor, Las Vegas, Nevada
                                                                   U.S.A.  89109
                                                             Tel: (888) 888-1494

April 11, 2005

SECURITIES AND EXCHANGE COMMISSION
----------------------------------
450 5th Street N.W.
Washington, D.C.
U.S.A., 20549 - 0405

Attention:  Mr. Young Choi, Division of Corporation Finance
-----------------------------------------------------------

Dear Mr. Choi:

Re:            Magnus International Resources Inc. (the "Company")
               ---------------------------------------------------
               Follow up acknowledgements on Form 10-KSB amendment
               ---------------------------------------------------

       In  connection  with our filing of our  amended  Form  10-KSB/A-1  annual
report via EDGAR on April 1, 2005, we acknowledge that:

       (i)    the Company is  responsible  for the  adequacy and accuracy of the
              disclosure in the filings;

       (ii)   staff  comments  or changes to  disclosure  in  response  to staff
              comments do not  foreclose the  Commission  from taking any action
              with respect to the filings;

       (iii)  the  Company  may not assert  staff  comments  as a defense in any
              proceeding  initiated  by the  Commission  or any person under the
              federal securities laws of the United States; and

       (iv)   the Company is aware of the Commission's  position of the location
              of the auditor issues.

                                           Yours very truly,
                                           Magnus International Resources Inc.
                                           -----------------------------------

                                           Per:      /s/ Graham Taylor
                                               ---------------------------------
                                               Graham Taylor, President & CEO

</TEXT>
</DOCUMENT>