-----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, Ec80IdCwUzrWfTeaqyfMh0iOsMuXYd2EuMhQRJRJ+ePW6ThwBF0B3V/Vf3Ex5N2G i3+61i+tNEyx9cnUM78gvQ== 0001193125-08-124719.txt : 20080714 0001193125-08-124719.hdr.sgml : 20080714 20080529163544 ACCESSION NUMBER: 0001193125-08-124719 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080529 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 29, 2008

United States

Securities and Exchange Commission

 

RE   

Blue Mountain Resources, Inc.

Item 4.01, Form 8-K

Filed April 11, 2008

Form 8-K/A

Filed May 20, 2008

File 333-143694

Dear Mr. Hiller:

Form 8-K/A filed May 20, 2008

Item 4.01 Changes in registrant’s Certifying Accountant

 

  1. We note your Form 8-K amendment responding to prior comment 1. Please further amend your Form 8-K to include the date that your former independent accountant was dismissed as required by Item 304(a)( 1)(i) of Regulation S-B. In addition, file as Exhibit 16.1 to your next Form 8-K/A an updated letter from your former accountant stating whether it agrees or disagrees with the statements in your next Form 8-K/A insofar as they relate to its firm. Please be sure the letter contains a new date.

We have noted your comments and have filed our form 8-K/A to make the appropriate disclosures and update the Exhibit.

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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