SEC Comment Letter 0000000000-24-014110 to SANTO MINING CORP. (SANP) (CIK 0001499275)
SANTO MINING CORP. (SANP) (CIK 0001499275)
Date: Dec. 20, 2024 · CIK: 0001499275 · Accession: 0000000000-24-014110
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File numbers found in text: 000-54938
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December 20, 2024
Frank Yglesias
Chief Executive Officer
SANTO MINING CORP.
300 Peachtree Street NE, Suite 1775
Atlanta, GA 30308
Re:SANTO MINING CORP.
Registration Statement on Form 10-12G
Filed October 31, 2024
File No. 000-54938
Dear Frank Yglesias:
We issued comments to you on the above captioned filing on November 27, 2024. As
of the date of this letter, these comments remain outstanding and unresolved. We expect you
to provide a complete, substantive response to these comments by December 30, 2024.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filing and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
Please contact Uwem Bassey 202-551-3433 or Matthew Derby at 202-551-3334 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Jeff Turner