May 12, 2011

Karl Hiller

Craig H. Arakawa

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-4628

RE:	Lucky Boy Silver Corp.
	Form 10-K for the Fiscal Year Ended May 31, 2010
	Filed September 14, 2010
	File No. 000-53284

Dear Mr. Arakawa:

Lucky Boy Silver Corp. hereby acknowledges that:

·   the filing person is responsible for the adequacy and accuracy of the disclosure in the filing;

·   staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·   the filing person 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.

Very truly yours,

/s/ Kenneth B. Liebscher

Kenneth B. Liebscher, President

Lucky Boy Silver Corp