SEC Comment Letter for LION COPPER & GOLD CORP. (LCGMF) (CIK 0001339688) (LCU) — Nov 17, 2014
LION COPPER & GOLD CORP. (LCGMF) (CIK 0001339688)
Date: Nov. 17, 2014 · CIK: 0001339688 · Accession: 0000000000-14-057443
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November 17 , 2014 Via E -mail Mr. Scott Hean Chief Financial Officer Quaterra Resources Inc. 1100-1199 West Hastings Street Vancouver, British Columbia Canada V6E 3T5 Re: Quaterra Resources Inc. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed March 31, 2014 File No. 001 -33965 Dear Mr. Hean : 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/ John Reynolds John Reynolds Assistant Director