SEC Comment Letter 0000000000-25-002104 to SANTO MINING CORP. (SANP) (CIK 0001499275)
SANTO MINING CORP. (SANP) (CIK 0001499275)
Date: Feb. 24, 2025 · CIK: 0001499275 · Accession: 0000000000-25-002104
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File numbers found in text: 000-54938
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February 24, 2025
Frank Yglesias
Chief Executive Officer
Santo Mining Corp.
300 Peachtree Street NE, Suite 1775
Atlanta, GA 30308
Re:Santo Mining Corp.
Amendment No. 1 to Registration Statement on Form 10-12G
Filed December 27, 2024
File No. 000-54938
Dear Frank Yglesias:
We issued comments to you on the above captioned filings on January 15, 2025. 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 March 10, 2025.
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 filings 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 Inessa Kessman at 202-551-3371 or Robert Littlepage at 202-551-3361
with any questions about the financial information. Contact Uwem Bassey at 202-551-3433
or Matthew Derby at 202-551-3334 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Jeff Turner