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SEC Company Response from HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Apr 10, 2013

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: April 10, 2013 · CIK: 0001539680 · Accession: 0001539680-13-000013

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File numbers found in text: 333-179886

Date
April 10, 2013
Author
Not clearly detected
Form
CORRESP
Company
HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)

Letter

Via Edgar United States Securities and Exchange Commission Division of Corporate Finance Re: Recursos Montana, S.A Registration Statement on Form S-1 File No. 333-179886 Attention: Mr. John Reynolds, Assistant Director, Division of Corporate Finance

Dear Mr. Reynolds:

Recursos Montana S.A. (the “Company”) hereby requests that the above-captioned registration statement be ordered effective at 12:00 pm EST on Friday, April 12, 2013, or as soon as practicable thereafter.

The Company wishes to state that:

●

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequate and accuracy of the disclosure in the filing, and

●

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Yours very truly;

Recursos Montana S.A

“Luis A.G. Rodriguez”

Luis A.G. Rodriguez

President, Chief Executive Officer

and Director

-1-

Show Raw Text
CORRESP
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filename1.htm

    body_recursosmontanaacceler.htm

RECURSOS MONTANA S.A.

1st Street, #3, Cerros del Atlantico

Puerto Plata, Dominican Republic

April 10, 2013

Via Edgar

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.,

Washington, D.C., 20549

Re:          Recursos Montana, S.A

Registration Statement on Form S-1

File No.  333-179886

Attention: Mr. John Reynolds, Assistant Director, Division of Corporate Finance

Dear Mr. Reynolds:

Recursos Montana S.A. (the “Company”) hereby requests that the above-captioned registration statement be ordered effective at 12:00 pm EST on Friday, April 12, 2013, or as soon as practicable thereafter.

The Company wishes to state that:

●

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequate and accuracy of the disclosure in the filing, and

●

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Yours very truly;

Recursos Montana S.A

“Luis A.G. Rodriguez”

Luis A.G. Rodriguez

President, Chief Executive Officer

and Director

-1-