-----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, OT7fzk579gp+SwL0Bp6C3gBLCNibBfoNpuwtatRxnrL1mod5p3qysoKbEzF+HxY3 1ELdZLuJNjwRpsf+3LPsMA== 0001193125-08-119070.txt : 20080714 0001193125-08-119070.hdr.sgml : 20080714 20080520131430 ACCESSION NUMBER: 0001193125-08-119070 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blue Mountain Resources Inc. CENTRAL INDEX KEY: 0001393570 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 245 MARCUS BOULEVARD CITY: HAUPPAUGE STATE: NY ZIP: 11788 BUSINESS PHONE: 631-656-2000 MAIL ADDRESS: STREET 1: 245 MARCUS BOULEVARD CITY: HAUPPAUGE STATE: NY ZIP: 11788 FORMER COMPANY: FORMER CONFORMED NAME: Blue Mountain Resources Inc. DATE OF NAME CHANGE: 20070316 CORRESP 1 filename1.htm Correspondence

BLUE MOUNTAIN RESOURCES INC.

245 Marcus Blvd.

Hauppauge, NY 11788

May 20, 2008

United States

Securities and Exchange Commission

 

RE Blue Mountain Resources, Inc.

Item 4.01, Form 8-K

Filed April 11, 2008

File 333-143694

Dear Mr. Hiller:

Form 8-K filed April 11, 2008

Item 4.01 Changes in registrant’s Certifying Accountant

 

  1. Please amend you Form 8-K to state whether the disclosures specified in the fourth, fifth, and sixth paragraphs of your filing were true during your two most recent fiscal years and any subsequent interim period preceding the dismissal date of your former accountant to comply with Item 304(a)(1) of Regulation S-B.

We have filed our Form 8-K/A as an amendment to our filing to include your two most recent fiscal years and any subsequent interim period.

The Company hereby acknowledges that:

 

•  

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

 

•  

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from talking any action with respect to the fling; 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.

 

Yours truly,
By:  

/s/ Bruce Weitzberg

  Bruce Weitzberg
  Chief Executive Officer
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