SEC Company Response from Maneki Mining Inc. (CIK 0001329957) — Dec 9, 2005
Maneki Mining Inc. (CIK 0001329957)
Date: Dec. 9, 2005 · CIK: 0001329957 · Accession: 0001127855-05-000797
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File numbers found in text: 333-125898
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CORRESP 1 filename1.htm Untitled Page Maneki Mining Inc. 4462 John Street Vancouver, BC V5V 3X1 December 9, 2005 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Station Place 100 F Street, N.E. Washington, D.C. 20549-7010 Attn: Edward M. Kelly Re: Maneki Mining Inc. Registration Statementon Form SB-2 File No. 333-125898 Dear Mr. Kelly In response to your correspondence with our legal counsel, Stepp Law Group, in a facsimile dated December 8, 2005 we have filed an amendment to the SB-2 which was originally filed on June 17, 2005. Exhibit 5.1 has been revised to conform to the one which was included in pre-effective amendment 3. We have included a hardcopy of pre-effective amendment 5 (via Federal Express). Yours truly, /s/ Sean Philip Watkinson Sean Philip Watkinson President cc: Thomas E. Stepp, Esq.