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SEC Comment Letter for Palomine Mining Inc. (CIK 0001320729) — Dec 27, 2005

Palomine Mining Inc. (CIK 0001320729)
Date: Dec. 27, 2005 · CIK: 0001320729 · Accession: 0000000000-05-063883

AI Filing Summary & Sentiment

File numbers found in text: 333-123465

Date
December 8, 2005
Author
Barbara C. Jacobs
Form
UPLOAD
Company
Palomine Mining Inc. (CIK 0001320729)

Letter

December 8, 2005 Room 4561 Eugene N. Larabie, President Palomine Mining Inc. 595 Howe Street, Suite 507 Vancouver, BC, CANADA V6C 2T5

Re: Palomine Mining Inc. Amendment no. 5 to Form SB-2 Filed November 15, 2005 Registration no. 333-123465

Dear Mr. Larabie:

We have the following comments on your amendment.

General

1. Amendment Nos. 4 and 5 fail to include the audit report of Morgan & Co. for August 13, 2004 through January 31, 2005. Please revise. 2. Please file an updated legality opinion.

Closing

Please contact Terence O`Brien, Accounting Branch Chief, at (202) 551-3355 with any questions on your financial statements. Other questions may be directed to Hugh Fuller at (202) 551-3853 or me at (202) 551-3730.

Sincerely,
Barbara C. Jacobs
Assistant Director

Show Raw Text
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<TEXT>

								December 8, 2005

Room 4561

Eugene N. Larabie, President
Palomine Mining Inc.
595 Howe Street, Suite 507
Vancouver, BC, CANADA V6C 2T5

Re:	Palomine Mining Inc.
	Amendment no. 5 to Form SB-2
	Filed November 15, 2005
	Registration no. 333-123465

Dear Mr. Larabie:

      We have the following comments on your amendment.

General

1. Amendment Nos. 4 and 5 fail to include the audit report of
Morgan
& Co. for August 13, 2004 through January 31, 2005. Please revise.
2. Please file an updated legality opinion.

Closing

      Please contact Terence O`Brien, Accounting Branch Chief, at
(202) 551-3355 with any questions on your financial statements.
Other
questions may be directed to Hugh Fuller at (202) 551-3853 or me
at
(202) 551-3730.

      			Sincerely,

      			Barbara C. Jacobs
      			Assistant Director

CC:	Joseph J. Emas
      Attorney at Law
	1224 Washington Avenue
	Miami Beach, FL 33139
	Fax no. (305) 531-1274

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