-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GKQW9lXhucS61WlSjEQh/zl+T/rZuhZNljvRliLvn53ZSqG2XG+p8GJWNYuQ7w2M f1pTKVOgl4U2oG53LNDOZw== 0001144204-08-042920.txt : 20081006 0001144204-08-042920.hdr.sgml : 20081006 20080730173008 ACCESSION NUMBER: 0001144204-08-042920 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Laureate Resources & Steel Industries Inc. CENTRAL INDEX KEY: 0001343011 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 980471111 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 104 SUMMIT AVENUE CITY: SUMMIT STATE: NJ ZIP: 07902-0080 BUSINESS PHONE: (908) 522-0762 MAIL ADDRESS: STREET 1: 104 SUMMIT AVENUE CITY: SUMMIT STATE: NJ ZIP: 07902-0080 FORMER COMPANY: FORMER CONFORMED NAME: Kingston Mines Ltd. DATE OF NAME CHANGE: 20051031 CORRESP 1 filename1.htm
Laureate Resources & Steel Industries Inc.
245 Park Avenue, 24th Floor
New York, NY 10167


Via Edgar Private Correspondence Filing

July 30, 2008

U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549


Re:
Laureate Resources & Steel Industries Inc. (the “Company”)
(formerly known as Kingston Mines Ltd.)
Form 8-K
Filed July 11, 2008
File No. 0-52781
Letter from U.S. Securities and Exchange Commission dated July 21, 2008

Dear Mr. White:

We are writing to you in response to your letter dated July 21, 2008 regarding the Current Report on Form 8-K that the Company filed on July 11, 2008 (the “Form 8-K”). The Company wishes to clarify our private correspondence filed with the Commission on July 29, 2008. The Company intends to file an amended and restated Report on Form 10-QSB for the period ended February 29, 2008 no later than ten (10) business days from July 30, 2008. The Company will not file an amended and restated Report on Form 10-QSB for the period ended May 31, 2008, since no corrections are required on that document.

Please do not hesitate to contact the undersigned or our counsel if you have any questions or comments in regard to this letter or the information contained herein. Thank you very much.

Sincerely yours,

/s/ Gerald Sullivan
Gerald Sullivan
Interim President and CFO

cc:
Travis L. Gering, Esq.
Wuersch & Gering LLP
100 Wall Street - 21st Floor, New York, NY 10005
Direct Dial: (212) 509-4723
Fax: (610) 819-9104
 
 
 
 
 
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