CORRESP 1 filename1.txt HART & TRINEN, LLP ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ Email: harttrinen@aol.com Donald T. Trinen Facsimile: (303) 839-5414 (303) 839-0061 November 30, 2007 John Madison Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: Tara Minerals Corp. Registration Statement on Form SB-2 File No. 333-146512 This office represents Tara Minerals Corp. (the "Company"). Amendment No. 3 to the Company's registration statement has been field with the Commission. This letter provides the Company's responses to the comments received from the Staff by letter dated November 29, 2007. The paragraph numbers in this letter correspond with the numbered paragraphs in the Staff's comment letter. Page Number ----------- C-1 Comment complied with. 2 C-2 Comment complied with. 18 C-3 Comment complied with. 18 If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & TRINEN, L.L.P. William T. Hart WTH:ap