corresp

-----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, OB2p443MuO/egDHi6wZB6i4W8CEMaECwjPziwxLNz/eQJEWZLKV4XnQxU7Y1ieuX mMGcmceGSQnyvDl21mssyw== 0000950134-07-014957.txt : 20070920 0000950134-07-014957.hdr.sgml : 20070920 20070710170946 ACCESSION NUMBER: 0000950134-07-014957 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070710 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED STATES LIME & MINERALS INC CENTRAL INDEX KEY: 0000082020 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] IRS NUMBER: 750789226 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13800 MONTFORT DR STREET 2: SUITE 330 CITY: DALLAS STATE: TX ZIP: 75240 BUSINESS PHONE: 9729918400 MAIL ADDRESS: STREET 1: 13800 MONTDORT DR STREET 2: SUITE 330 CITY: DALLAS STATE: TX ZIP: 75240 FORMER COMPANY: FORMER CONFORMED NAME: SCOTTISH HERITABLE INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: RANGAIRE CORP DATE OF NAME CHANGE: 19900405 FORMER COMPANY: FORMER CONFORMED NAME: ROBERTS MANUFACTURING CO INC DATE OF NAME CHANGE: 19690311 CORRESP 1 filename1.htm corresp

United States Lime & Minerals, Inc.
5429 LBJ Freeway, Suite 230
Dallas, TX 75240

July 10, 2007

Mr. Kevin Stertzel
Division of Corporation Finance
Mail Stop 7010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0405


Re:		United States Lime & Minerals, Inc.
		10-K for Fiscal Year Ended December 31, 2006
		Filed March 16, 2007
		File No. 0-04197

Dear Mr. Stertzel,

As discussed with you in a telephone conversation this morning, United States Lime & Minerals, Inc. confirms the granting of an extension of time to July 27, 2007, in which to respond to the comments in the Staff’s letter of June 26, 2007. The additional time is required primarily due to vacation scheduling and coordination with our outside counsel and independent auditors.

Respectfully submitted,

/s/ M. Michael Owens

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