Correspondence
INDUSTRIAL MINERALS, INC.
2904 South Sheridan Way
Suite 100
Oakville, ON L6J 7L7
September 15, 2008
Ms. Jill Davis, Branch Chief
Mr. George K. Schuler, Mining Engineer
Mr. Mark A. Wojciechowski, Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Industrial Minerals, Inc. Form 10-KSB for the fiscal year ended December 31, 2007 Filed March 31, 2008 Form 10-QSB for the quarter ended March 31, 2008 Filed May 20, 2008 Response letter dated April 4, 2008 File No. 000-30651 |
Ladies and Gentlemen:
We are responding to the letter of Jill Davis, Branch Chief, dated July 21, 2008. Please be advised that the Company will file responsive correspondence and amendments on or before September 26, 2008.
Thank you.
| Very truly yours, INDUSTRIAL MINERALS, INC. By:/s/ Robert Dinning Robert Dinning Chief Financial Officer |
| cc: | David J. Wodar Jonathan Gardner |
