0001104659-11-002832.txt : 20110411 0001104659-11-002832.hdr.sgml : 20110408 20110125144812 ACCESSION NUMBER: 0001104659-11-002832 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110125 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

 

Main:      (612) 607-7309

Fax:         (612) 607-7100

E-Mail:   TMarek@Oppenheimer.com

 

January 25, 2011

 

VIA EDGAR

 

Mr. Ethan Horowitz

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

 

Re:

 

Mesabi Trust - File No. 001-04488

 

 

Form 10-K for the Fiscal Year Ended January 31, 2010

 

 

Filed April 15, 2010

 

Dear Mr. Horowitz:

 

As confirmed during my telephone conversation with you on January 24, 2011, the Mesabi Trust (the “Trust”) is in receipt of the comment letter from the staff of the U.S. Securities and Exchange Commission dated January 19, 2011 (the “Letter”).  On behalf of the Trust, I am writing to confirm that the Trust requested and received an extension of ten business days so that the Trust will respond to the Letter on or before February 16, 2011.

 

If you have further questions or comments, please contact me at (612) 607-7309.  Thank you.

 

Sincerely,

 

/s/ Thomas R. Marek

 

 

 

 

 

Thomas R. Marek

 

 

cc:

 

Mr. John Coleman — SEC Division of Corporate Finance

 

 

Mr. James A. Ehrenberg

 

 

Mr. Robert C. Berglund

 

 

Mr. Richard G. Lareau, Esq.

 

 

Mr. Kenneth R. Ring, Deutsche Bank Trust Company Americas

 

 

Mr. Norman F. Sprague, III