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SEC Comment Letter for MARA Holdings, (MARA) — Feb 25, 2013

MARA Holdings, Inc.
Date: Feb. 25, 2013 · CIK: 0001507605 · Accession: 0000000000-13-010306

AI Filing Summary & Sentiment

Date
February 25, 2013
Author
/s/ Craig E. Slivka, for
Form
UPLOAD
Company
MARA Holdings, Inc.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 25, 2013 Via E-mail Mr. Douglas Croxall Chief Executive Officer and Chairman American Strategic Minerals Corporation 2331 Mill Road, Suite 100 Alexandria, VA 22314

Re: American Strategic Minerals Corporation Current Report on Form 8 -K Filed November 20 , 201 2 File No. 0-54652

Dear Mr. Croxall :

We have completed our review of your filing. We remind you that o ur comments or changes to disclosure in response to our comments do not fo reclose the C ommission from taking any action with r espect to the compa ny or the filing and the compa ny may not ass ert staff comments as a defense in any proceeding initiated by the Comm ission or any person under the federal securities la ws of the United States. We urge all persons who are respons ible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includ es the info rmation the Securities Exchange Act of 1934 and all applicable rules require.

Very truly yours,
/s/ Craig E. Slivka, for

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

         February 25, 2013

Via E-mail
Mr. Douglas Croxall
Chief Executive Officer  and Chairman
American Strategic Minerals Corporation
2331 Mill Road, Suite 100
Alexandria, VA 22314

 Re: American Strategic Minerals Corporation
  Current Report on Form 8 -K
  Filed November 20 , 201 2
  File No. 0-54652

Dear Mr. Croxall :

We have completed our  review  of your filing.  We remind you that o ur comments or
changes to disclosure  in response to  our comments do not fo reclose the C ommission from
taking any action with r espect to the compa ny or the  filing  and the compa ny may not ass ert
staff comments as a  defense in  any proceeding initiated by the Comm ission or  any person
under the federal securities la ws of the United States.  We urge all persons who are
respons ible for the accuracy and adequacy of the disclosure  in the filing to be  certain that the
filing includ es the info rmation the Securities Exchange Act of 1934  and all applicable rules
require.

Very truly yours,

       /s/ Craig E. Slivka, for

Pamela A. Long
Assistant Director

cc: Via E-mail
 Harvey J. Kesner,  Esq.
 Sichenzia Ross Friedman Ference LLP
 61 Broadway, 32nd Floor
 New York, NY 10006