0001086715-10-000120.txt : 20110314 0001086715-10-000120.hdr.sgml : 20110314 20101203111617 ACCESSION NUMBER: 0001086715-10-000120 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Strategic Mining Corp CENTRAL INDEX KEY: 0001490381 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 880432539 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 130 KING STREET WEST, SUITE 1800 CITY: TORONTO STATE: A6 ZIP: M5X 1E3 BUSINESS PHONE: 416-865-3391 MAIL ADDRESS: STREET 1: 130 KING STREET WEST, SUITE 1800 CITY: TORONTO STATE: A6 ZIP: M5X 1E3 CORRESP 1 filename1.htm Kenneth G

Strategic Mining Corp.

130 King Street West suite 1800

Toronto, Ontario, Canada

(416) 865-3391



December 3, 2010


H. Roger Schwall

Assistant Director

Division of Corporate Finance

U.S. Securities and Exchange Commission

Mail Stop 3030

Washington, D.C. 20549


Re: Strategic Mining Corp.

       Amendment No. 3 to Registration Statement on Form 10

       File No. 0-53961

       Filed December 2, 2010                                                   


Dear Mr. Schwall:


The company is in receipt of your comment letter of May 26, 2010.  The following responses are based upon information compiled from the company and the public records, and correspond to each of your numbered comments:


General


1.

We have amended our exhibit list to include the missing exhibit number.


Certain Relationships and Related Transactions


2.

We have expanded the discussion to provide more detail of Mr. Sterck’s disinterest prior to the letter of intent.


Financial Statements


3.

On November 12, 2010, the board of directors discovered, as a result of the review of its Form         10/A by its independent accountant, that a former version of the Form 10 was used for the second amended Form 10 filed on September 23, 2010. As a result, it omitted modifications to the             company’s financial statements that were included in the first amended 10/A on August 9, 2010.   The company is filing Amendment No. 3 to its Form 10/A to correct the filing error, including but not limited to supplying the missing disclosures to Note C. A Form 8-K was filed on November 16, 2010 for non-reliance to address this issue.


4.

This was also due to the filing error.  The correct auditor’s report has been filed with Amendment No. 3.


5.

This was also due to the filing error.  The correct revised interim financial statements have been filed with Amendment No. 3 with the correct total liabilities and full footnotes.


/ / /


Engineering Comments


1.

The maps have been re-inserted into the document.


Closing Comments


I, on behalf of the Company, acknowledge that (i) the Company is responsible for the adequacy and accuracy of the disclosures in the filing; (ii) 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 (iii) the Company may not assert staff comments as a defense ion any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Sincerely yours,

[responseletter120310002.jpg]

                                          

TODD STERCK

Chief Executive Officer








 

GRAPHIC 2 responseletter120310002.jpg begin 644 responseletter120310002.jpg M_]C_X``02D9)1@`!`0(`)0`E``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#J@&EA`30"0$>J%0-( M;(":@%OJ@H0J!9R4RA&,(!#1/",H0!L$?=&[W>&E&!RAY+G;9Z?7\EI0?9+)GF'5<\]?24XS+/&P9QJY<'\%?.X.K*^IE MP-6,=RLW[+JAM%!";/)IOA2#(&1M`8P-`&P`"ST`T"7'P-R/9"#L\

0D<=5'P7BDFD='XAC>#JR4%I7>""-#IY*4UR#+;9&J71('[(#)&A MT*6B-SGR0#"6<(&<=$:]T`?=9!8I8UR@&CJD-4\H!_39)/HET0!U1KC;5(;[ MK+*`63V0F-D(!#ME//U1KT0H`SJC.J/5"H#KNCJA`QW4`T(*2`.J`C;1`0#0 ML>J90#0L<^BYYJVF@DCCFGBC?(<,:YX!9SBHE>P.HN:-URN MN5$V0QFJA#QN#(`JI;F7KBL/JJFIEMUL>088*=W+(]O4EXVR?WJI^GX>MM-' MRLIFDGYB<_%YGN?-='&,?DS-^"2AJ(:AI?%(R0=2P@K;H1HH2>Q,AC,EM=[M M4M!Y7:D._P#D,ZA96N[F>=]#5M$%?%GF8=GMS\X^O]5G0N8L)^29Z:ARCKM?&TN<-"L8;7(M^`_BETN;A_#*410<^#43@C0=6M.ZZV6&*1PDKII:N0#'Q MNPWOL-%+`-:,:`=%GCZ(Y>!7DTPT\4$89%&UC!T:W"V:=UD=%B-UDJ`8.J"1 MA)[FL822`!KD]%$^/+=W$4[W1T@T,@W>?[*J-BSM=6L=S-@_%?V:N.6AK:TY MFJY((_\`MP''W<=5)00Q01-CB:&M`T`6WHFJN"$#/!-9J?WF*HJ*ED9+I62O MYBYOEV(4S3SLG@9-&[F9(T/!&Q!47Q/5,H^&Z^=XT;$0!W)T`_-;K!%+#8:) MDPQ((6\P.XTV]%IJX6R+FB3S]$'RPEE+(#2>@U7/\FB)XBNTMEM;JR.%CVL< M.?F.,-ZE2--,VIIXYFGX)&-<`>Q"J'M'N`I[#'0L;S35T[8(VCKKNK901F"A M@B((+(VM(SU`\UUE!*"D93WHVRTT,T9;)$U[>Q&5P&VRTS6B@G=#AV?#<.9I M_JI,'3^Z-/)XOH97/B`UIY"2-Q\IZ:96MGP3@F,ZIZ*/H+I3UQC5K=[0>',Z M5SG;DEL,G3.?Y?(K2PY/#)J7DM6?-&>JJ#O:+8&O+&RSNT#@6PG&#MOA:O\` MU)LO+ED58\=FQ;'MNJO3Y/#)JCY+H"#JGD'JJ8/:+;'.P*.OQRY_T0?3=9CC MVBD:?"H:YYQJWP<*_0R>!JCY+>=DQLJI!QD*ACWLM%>0.OAC7\UD>*JCP7.A MLE?)RC."W"GT9HNI%I&,:'1+3.ZK#^(KORGPN'JAS@0!S.QG_P"I72+M>'`# M^"D.)`),XP`>N<=%/I2%HG\IY4,*Z[.YLVQK3@$8G!!UQC;LF^INX(Y*.,:: MCQ.JSH"DB92PA"A00CU3"@$@)I90"Z'ZH/Y+GJJRGHX735,\4,31ESY'AH'J M=%5KI[0+?32FFM<;[M5'.&4QRT:=]<^@6XXY3?M1&TBX.(PJW?.-K-8W.BFJ M#-5`$^[PCF>/KMCU*K3J3C?BR7GJ)/X+;GG(@:\ME`'?&OZ*9I.&>'>%*(U= M2V-[V$O=/4?$YSO+/5=EAA#YNWX1ER\$//?.*K[3OJZ1C+-;&@N,TXR]S03D MZC]!Z]5"\)\.R\0WX7&JJ*JHHJ27F943._UGC?E!R<:#J<*QSTU=QE**CIZ"G93TL3(HF#X6,&`%VEF6*#C%4V92;9O:,#] MZ++JC=&/1>`Z@=U&W:ZPVND=+(UTCB/@BC!+G^0`W^B[Y9&QQ.D>X!HW*KMH M(O5QFNQ8/"C)BIG?[@,@G]]UN,5R^"-FRVWZJJ)J>.NMDE"*G(BYI`[)R3@C M&AP`?7R4^,;CZJKWZ7WGB&S6V+YQ-[R]PUY6MU&GGA6AGTQ@*Y$E3H1;[&$\ MH26"@N-/SPJ1[++8Y]%47ZI^*:L=EKR-<9R?Z?9>KTZ4(RROK@YSW]I>;-;(;1;H M:*#Y8V@%V/F/5WJI#J4#&$;:+RMMNV;2I4"I'%W-=[_:>'VEABE)J)\Z_`-, M8]"KL=NF%Y[2W"G;QU>KK5\W@TD;*5CAKCJ=/NNV%;N7A$D>@1,$<8:W#0!H M`%GGT6+3]?L0LEQYY-(",]/54[CBM@MM-!6Q8_B;'9IPW=W^X'RQ_16]^&MY MB=!JJ1:X)+_5W"\U8)A`?!2L<-`T9',/KI]UUPI*6I\(Q/@F.'+0*6G]]GD\ M:MJ@'RR]^N!Y;?96$`*'X7DY^'J5Q.<`M^SB%,8.(\L``#\U"<1W[C:AMCJFOJZ>WLD(9$R)@,A/-T!R=EJ'HYR=-I M!Y%T2TW+Q3[5&,YA[E8F![@1G\4DX^Q'_P!5=I[[:J$9JKA2PX&H=,T'S&/+ M*\UX<]EU6ZG9<;E>:IE34/\`'E:`A`Y*QU03L(HG.SZX`_-UT%MI@]ORN+.8CU.O12;*>*$?AL:T?\0`N"EA7$6S7O91 MX^(>,:ZH+:?A^*")S26OD>3C33.<#.<+7+2>T.NT;74E$#KEK6DC4^1Z:J_@ M#Z+(`)]>*^,4-+[9YT[@;B&L>9*SBJH$F-'P`@@^G+V"XI>$WQ5G@WROKGP/ M<`RI$G,'$#^;.HT"]2PL)8(YHRR1H;Q"01@_W7:S@3AQK6M-MC=RZ:DG*US459PY(^JH.>HH<\TE)DY:.I9V4]15 ML%=3LF@>',(U/;R4EDRX@: M/Z*3T.R%R>2;Y9K3$Y&VNBC'PTL`SVC:/Z+:RCIV##88QY!@6X)]5-4O(THU M""(#1C?1JR$;0/E'V6>O5&<=TMEI&/(-\!'*,[K+1(;[J$H``GC3_P#$`'NC M3&^B%`!/"6FBR]5`:^=IV(./-,.5%NO"O$<-;-/P[?!2LF>Z4Q3`D-<2"<:$ M'..PQE:;;:_:+!.&UEZH)H`/F\,%Q=G79HQO^2[+%%J]2,ZOP>@RVU/(-?65 M=8[`&9)#L.BOTL:WE+]B:GTCJN/M.X9H,,BJW5DG1M*PR`_1VQ]"HN'B7B_B M:0FSVEMOH@?AFJ@7.>.^N`/L5;+=PG8K40:2V4\;AL[EYC]RID,`V&/1:>3# M#X1;?Y_@5)\E"AX"J[C)%-Q%=IZQS7%WA-.&@D]/+?HK;:[);;/#X5#210-) M)/(W4_4[J0/[T59O7$XI:L6VV0NK+@[.61ZB,8T)_LLZ\F5T-*CN2ETO%':X M#)._#L9#&ZN/HJY!:ZOBJM]^ND)BHFC$4)<[U5_N3N2>L)?\9TCC&W[^ MBY)'3\8WQD<1>RR4CR97=*AVA&/+1>G2N.ER8U=G?PI327"LJ>(ZIG*ZL`;3 ML(U9"-1KUR=?ICNK6-LYRL(F-C8&,;R@#8=%L!'5<9RU.S25(%CHLB.RCKS= MJ:S6J>NJGAD<32@64FW2Y%T4KVB53KK7VGA*GDQ)7S-?4D?RQ-/_`)/H MK]1TL5%2Q4T#`R*)O*UHZ`;!4'V=T%7B[9WI2QKHS'?ZB:*@O,U.XLFFO7(S# MMQRO!_5>W.SC]%XC6PRO]HQX>#`YLE>*H@`8(W[Z?"3T7M]%%2U7^IQR]'M4 M&?`9S;@!;@:.,?\G`+QZ_3U+*ZHI;)%+4V>HE M$M7''&7%@!&K>ASK^2]?I\;R)QX[.625'J/#K?<>'*".H<&O\)KB"<:G7'Y_ MDIAN^?,[JH6CBGAJ:E9,^Z0LEY6\WO;_``G`@YQAVVO;\U,_XELAP&7BWGF` M+0*EFH/;5<,D'J>QN+5$QD')_1&1T(57J>/>'Z:5T8K1*[7+8&\_Z*,FXYKZ MIS66CANX3E__`+DK2QK?558)O=HKDD7DG?7*K5PF;<.**>ADY?=Z1HJ92XZ< MQT:#^:AS2\>W-X<^NI+;$3\4;&AQQ]2#KZA1%#P,9^)*REO%XJJJ;P62->26 M\[=01KG0$X]5VQX8J]4D8<[X1>+AQ98K7&YU3<8R1S0!F4EWT.#HI9\=LL=')/X=/2 M0L;S.,6&>)^-XV76]W5T$19RT[(XN4EN1KIC'K]E8Z&CFXVNG\2ND+H[-`?\K328_% M.?G.NH_OY*]QL;'&UK`&M`P!MA=9YXXHU"-,RHN7)2:3V7V.*G=6:DL%HHO\`I[=3,<`!D1#.GF=U)@=<(\UY9Y\D_E(VH1-BE/:%Q-.V"2T6WF>[ ME/O,D9&6#HW7NI_@;A\62S`O8!45/XDNGV'[ZDKTPB\&)Y9?)\&'4GI19V-: MUH;MCIC99'ME<5?<::VTKZBID#&-&2.Z\\O/%W$TU[M5%04K*&.LGQ'SM#GR ML!&201\+=3KC4+RPQ2GNCHY*)Z@@>:UM.&Y=D],G?_RN2X7:@M,!GK:J*!@V M\1X!/D/-82;=)%OL[S@HT(V7GLWM&FENU%34%HD=35,PB9-,[D\37!+6[D>: M]`;L,;+<\4L=:B*2?!GC*,(ST2&.A7-%!S;> MQ\NJF2TV*: M>68-+_$?R\HTS@=M3KY+I]O.4=4."*:NF>D9Z(ZZ+!A+F@D$'&H[?W60SA<# M8^NH1@(&VV$(`0!A&$(`.V^$`(QVQA`\CH@'E&2CR1@*`0`/1/`0D,]T`8"! M]$T'94!HM,\L4,;I)7M8QHRYSC@`#N3LN2\7BCLE"^LK9A'$W8#4N/0`=2J/ M'3W3V@S1S5S74-CC?S-I_P":8]R?7_RND,3E[GLC+DDS9<.*+IQ/6NM?"T3V M0L=B>X.(`Y3_`+<[?7KT5EX=X7HK%"'1M,M2X?B3/)+B>N^W[RI*WVZEMM*R MFI(60Q,T#6#&OGW78<`*RR*M,.`EVP`P,?=+Q&YY01GME0]YN4D+124<;Y*N M<%K2T:1Z;N[*O\/TTG^+I6,EDE90P!E1,YQ/B2NZ#RQA2.*XN386[5\?#EN!;`,&KD&S6?[`? MLK124T%'3L@A8(XV-`:%#45+1\*6>:IJ9AS#XYYW;O.^!ZDX'FJ\ZJN_%L,D MXJ7VJR[`AN)9!G3/;IIYXZKCHU[)TEV6ZW+]X\3G\K9&EPZ;U M%BL1HS4VZ*>&9C0!<`]T9#AG&IU.HV'=:6W.MK::.NKJZ:"RT[?BGSR/JR,C ME8T$:$C.?MA3[:U:84_)Z34U$5+"Z::1K(VC4N.`O)>);C4<6WJBM\?B,I)Y M0(&$8,C0?B<>[3^@5AMT-?QE51W"X,\&R,!-/3RC+OR-M;=*.ACG=45,3?!C,KV\PY@T=>7=>:6WA^Z<37&HXNAJ6TE493[B.7(Y` M,:[8!&1]U"<1Q&KJ!>H(I:BAIIL3SR9_S.2`0,[-Z=E[10/I'T<+J/P_=RS\ M/P_EQY87NE'[:-QW;_ZCBKFRH1W;CN,&.2Q4;RW>1LV!]L[[)"DX^N>!45]% M;(SNV%G,\CL2<_D05>3@`DZ*H7SCJCHI76^UQNN-S<,,A@!+0>Y([;Z:_FN4 M9.?QBC;5=G%<+1:N&*-UTN4E1=*W1L+9G\_,_.!RM)[GZJ;X7M=1!2R5E>W_ M`#E4XO@'[RN&T<-UM97QW?B.2.:L9GPH6?)$,Z8\^G]U'!;:(20,?&YSOU*L M^<#*Y8ZZEEG?`R9AE9\S`?B`Z:+FLF3A-ETHT4UDME'@4]!31XVQ&,KO#0-, M#"7-G;/U07M8TN<\!HW<>BRW)]V5)(RP,;*+N=L-6Z.>FF]WJXO].5HSIU!' M4*$NOM$L-`_P*>9]PJR[D;#1CG.?,[?U49'3\7\5N$E7*RT6R0>RX1 MPQQCQA&V?B&Y1T5.'!T=+3Q>7\P.F5T43FL]WFIF-YP= M,`@:%7V%_-$UQ!!(!P>GDJM/`_BF^0@G%IH7\Q=C2>49V[M`/W5KRUNA.#NN M65VDFMS<51EE5+B7B:2&4V:U!TUTF:<>'@^#W)SL<=$K[Q*^:J=8[$YL]U>/ MB+3EL(ZDE==BX5@M-+.7R.EK*K)GJ#D$G'3R5A%0]T_V))M[1*9PIPW'<;[- M63O,]-2RGG+P/QYLZGZ9S^2O5XOS+9&(*>%]16O&(8&`ZGS4)0\)WVWEU+37 MMD5`YSCRMA^/)\_LK':[)2VHO=#XDDTA)DEE<7.=KG^ZZY\BG)-NR036R(;W M)U/0OO7$TK)9H1XO(P$,C`Z>9^NF5&6NJH*.IJ>*[Y,V*KJP6TD;R"^*$8'* MUHZZ9)&=_-7>X6^GN=!+1U3.>&48?1C>]S6S,,9+=P",+/U.ELBN.Q3N&:0 M76_57$]8`&8-/0QG9D8/S:Z9.OYJRR<162FD,O3"DH.">':=C`RT4Y\/Y>=O-C_^B5N(XHVESB>W]53*J[7+B**>2CE M-MM,+7%U2>8/DT_ETTPNKBJ7WN]6RURU#:>C>3--*YP;S8U#=?(%;ZNMI;M; MY+1:8?>(WQ\CG1GE8QI/1PZA=<<5"I5?^C+=\%>A%-PK;VU#'R?Q>XAS8I)0 M7.`)T<[Z;_\`A2--%7TE#)1T1%+`P&2LN+VX+G8RXL;W\U(67@:TVJI]](FJ MJUS0#/42F1VFPSVU6GCBI\.&WT;W^!15-1BIEQH&-U+?71='DC.51W,Z6M[( MOA7A"EK+@>(*YDDI<3[MXYYG8T^(GOD%>@8(;H->@"A)^*K#;H`'5\`#1RMC MC>''3H!]EPNEN_$I+:626VVTC!EY0)91_P`0?E!V7+(YY'<^$;C2*IQV()K@ MRMHGOG?3U,1JB`YS-QWW]%9:2^<-<.T7XEU@=+*>=\G,7E[N^FO[PK!1V M2WTEO-%%3-%.?F:X$\WURB#A^U4TGB04%/'*#D/;&,@^2W+/"45"7",J#3L\ MWJ[GV&.*@BM,#\8EF?S2 M-';E!W^RWD;:J-*)(OMBXT_AO+3-J9I971NYFT$0!$QTQS9&@_8UPM%KX7J+ M[5T]SOK(V00@>YT,8/)"W7'Y?O&%-67@^@M35;G9C5!RF?( M)#187!H.4`;Z94+<+#%&8P```J6S@WB6RDQ<.W]L5'S9;3U$(>&@ZZ$@_T7HF`- M`D0"-5J&:42.*//O\'<17L>%Q)Q#))29/X-)AG./^6&C]"K59N';;8J9L%OI MFQM``+SJ7?4J7`P,#1`SW26:4MN/T(H(BKL;NUM/_"A3'X_Q?'S\OEA23,EN MN_759XP,H&RQ>U&A`*M\1<(TU_FBJ15U5'60M+634LG(<'H=-O[*RI$+49N+ MN)7%,\_'#/&\0$,'%V8`.4&2F:78&WQ8.?4IP^SJ2X-;_B*^5MS:`<1\_(S\ MMU?R<%`U73[B5;&-"(JU\-VBS.S04,$#L8+VMU.O=2?)RMT/WZK,`(!RN+E* M3W=FU%+@JMVX:&XFBXP94&T/; MR":DBRQ^3CX\:C]Z+U?T6#F-=H<8\UWAGTJFK_R0UP#Z!8>-Q7Q2\QM@DLMO<,/+L&1X^V0?3"OHA8!\+0WS`60`& MBGU8+>,2I/MD18N':&P4SH:*+5YYGR.U<\]R<*8TQJ-480`N3DY.V:2H,C.R M!A/!Z[)`>?JH4>0C?NCE\TM49\TMM$QG&R`,(SGJC*0*`:,]$G9Z'"8"`.J/S3SE+1`'UW1MH@#&R6J`>J M!GJD/,)ZH!H21Z*`><(&NJ:1V0&$APTD[#553@*FE9:JFKJ1^-5U+Y22FQ..F5;-]%JIJ>*GIVQPL#&-V:.FI6U*HM>25O9M&.R#]<'H4P,ZIK"*<-; M:J.XA@JZ=LH9JWFZ+;34L%)$(8(FQQM^5K1@+HSA&<*V^"4N18TV6BII*:MA M,-3%'+&X?$Q[<@KIW1RA1/P7DC*6Q6NCJ:14```(&^Z`FJ`2QE-!0"V1L4 M(0!NC?JC'FGT0`"EJF=DD`(QV1LCH@#S0-MD8RCE[G*`,)@%&<(0!@>J777= M-(=4`?HCF*,H&J`!@A&B63G"R0"^Q1T[)[9*0U&4`>NJ$=49P$`@,)I#Z)Y0 M!ZH'T1T0-0@%Z(T3(P@`;H`":".J,:H!(]$B<(!R@`:K(!+9`U*`/NC*>$@- M4`9&4(/P@E?)9=%BPY:#W&R8V0`-D("75`!">$=4' $50'_V3\_ ` end