-----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, QPotMSkt99dceAIO/7zfk3WF1ahOIWWAX2yEl4WviTVTmjWfq+uNe4rcY0vQ+O1J P+uBWJ2yP9CtcGr+653wcg== 0001104659-09-002503.txt : 20090409 0001104659-09-002503.hdr.sgml : 20090409 20090115145623 ACCESSION NUMBER: 0001104659-09-002503 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MESABI TRUST CENTRAL INDEX KEY: 0000065172 STANDARD INDUSTRIAL CLASSIFICATION: MINERAL ROYALTY TRADERS [6795] IRS NUMBER: 136022277 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 318 CHURCH ST STATION STREET 2: C/O BANKERS TRUST CO CORP TRUST CITY: NEW YORK STATE: NY ZIP: 10008-0318 BUSINESS PHONE: 2122506519 MAIL ADDRESS: STREET 1: C/O BANKERS TRUST COMPANY, CORPORATE STREET 2: P.O. BOX 318 CHURCH STREET STATION CITY: NEW YORK STATE: NY ZIP: 10008-0318 CORRESP 1 filename1.htm

 

[Oppenheimer Wolff & Donnelly LLP Letterhead]

 

Plaza VII, Suite 3300

45 South Seventh Street

Minneapolis, MN  55402-1609

www.Oppenheimer.com

 

Direct:

(612) 607-7309

Main:

(612) 607-7000

Fax:

(612) 607-7100

E-Mail:

TMarek@oppenheimer.com

 

 

January 15, 2009

 

 

 

VIA EDGAR

 

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

 

 

Attn:

Mr. H. Roger Schwall
Mr. John P. Lucas

 

 

Re:

Mesabi Trust- File No. 1-04488
Form 10-K for the fiscal year ended January 31, 2008
Filed April 11, 2008

 

 

Gentlemen:

 

Pursuant to a telephone conversation with Mr. Lucas on January 14, 2009, on behalf of Mesabi Trust (the “Trust”), I hereby request the Commission grant the Trust an extension to allow the Trust to respond to the Commission’s comment letter dated December 31, 2008.  As discussed, the Trust will respond to the Commission’s comment letter on or before Friday, January 23, 2009.

 

Sincerely,

 

 

/s/ Thomas R. Marek

 

 

 

 

Thomas R. Marek

 

 

 

cc:           Kenneth Ring, Deutsche Bank National Trust Company

 

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