SEC Comment Letter for AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873) (ABAT) — Apr 19, 2016

AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)
Date: April 19, 2016 · CIK: 0001576873 · Accession: 0000000000-16-072797

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File numbers found in text: 000-55088

Date

April 19, 2016

Author

/s/ John Reynolds

Form

UPLOAD

Company

AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)

Letter

MAIL STOP: 3561 April 19, 2016 Via E -mail Ruben Ricardo Vasquez Oroplata Resources, Inc. #5 Calle Gregorio de Lora Puerto Plata, Dominican Republic 80071

Re: Oroplata Resources, Inc. Form 10-K for the Fiscal Year Ended September 30, 2015 File No. 000-55088

Dear Mr. Vasquez :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ John Reynolds

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MAIL STOP:  3561

         April 19, 2016

Via E -mail
Ruben Ricardo Vasquez
Oroplata Resources,  Inc.
#5 Calle Gregorio de Lora
Puerto Plata,  Dominican Republic  80071

Re: Oroplata Resources, Inc.
 Form 10-K for the Fiscal Year Ended  September 30, 2015
File No. 000-55088

Dear Mr. Vasquez :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission  from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pe rsons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

       /s/ John Reynolds

John Reynolds
Assistant Di rector
Office of Beverages, Apparel and Mining

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