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                             October 5, 2022

       Marc Fogassa
       Chief Executive Officer and Chairman of the Board
       Brazil Minerals, Inc.
       Rua Bahia, 2463, Suite 205
       Belo Horizonte, Minas Gerais 30.160-012
       Brazil

                                                        Re: Brazil Minerals,
Inc.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed September 22,
2022
                                                            File No. 333-262399

       Dear Marc Fogassa:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form S-1

       Exhibits

   1.                                                   Please file a revised
opinion from legal counsel which addresses the legality of the units.
                                                        Since you are offering
units comprised of common stock and warrants, the opinion should
                                                        address the legality of
the common stock, warrants, and the units themselves. For
                                                        guidance, refer to
Section II.B.1.h of Staff Legal Bulletin 19.
 Marc Fogassa
Brazil Minerals, Inc.
October 5, 2022
Page 2

       You may contact John Coleman, Mining Engineer, at 202-551-3610 or Craig
Arakawa,
Accounting Branch Chief, at 202-551-3650 if you have questions regarding
engineering
comments. Please contact Irene Barberena-Meissner, Staff Attorney, at
202-551-6548 or Loan
Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any other questions.



                                                        Sincerely,
FirstName LastNameMarc Fogassa
                                                        Division of Corporation
Finance
Comapany NameBrazil Minerals, Inc.
                                                        Office of Energy &
Transportation
October 5, 2022 Page 2
cc:       Lynne Bolduc, Esq.
FirstName LastName