responsetosec.htm

Cyclone Uranium Corporation

2186 S. Holly Street., Suite 104

Denver, Colorado 80222

October 31, 2013

Via Edgar Filing and E-mail

Tia L. Jenkins

Senior Assistant Chief Account

Office of Beverages, Apparel and Mining

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: Cyclone Uranium Corporation (“Company”)

Form 10-K for the Fiscal Year Ended January 31, 2013

Filed May 16, 2013

File No. 000-17386

Dear Ms. Tia:

This letter is in response to the Commission’s comment letter dated October 17, 2013. The Company’s response to the Commission’s comment is set forth below.

Form 10-K for the Fiscal Year Ended January 31, 2013

Item 9A. Controls and Procedures, page 52

Comment No. 1. Please amend your Form 10-K to include management's report on internal control over financial reporting in accordance with Item 308(a) of Regulation S-K. In doing so, please also file updated certifications that refer to the Form 10-K/A.

Response: Complied. Form 10-K/A No. 1 has been filed concurrently with this letter amending the 10-K to add the requested disclosure. Updated certifications were included with the Form 10-K/A No. 1.

The company acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

• 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