SEC Comment Letter for MARA Holdings, (MARA) — Feb 25, 2013
MARA Holdings, Inc.
Date: Feb. 25, 2013 · CIK: 0001507605 · Accession: 0000000000-13-010306
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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