Tombstone Exploration Corporation
6529 E. Friess Drive
Scottsdale, AZ 85254
June 15, 2017
Mr. Rufus Decker, Accounting Branch Chief
Securities Exchange Commission
Division of Corporation Finance
Office of Beverages, Apparel, and Mining
1100 F Street N.E.
Washington, D.C. 20549
| Re: | Tombstone Exploration Corporation |
| Form 20-F for the fiscal year ended December 31, 2015 | |
Filed September 9, 2016 Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2015 Filed May 15, 2017 Response dated May 12, 2017 | |
| File No. 000-29922 |
Dear Mr. Decker,
Tombstone Exploration Corporation, a Nevada corporation (the “Company”), has received and reviewed your letter of May 22, 2017 (the “Comment Letter”), pertaining to the Company’s above-referenced filings as filed with the Securities & Exchange Commission (the “Commission”).
The purpose of this letter is to confirm receipt of the Comment Letter and to further confirm that the Company is having its Fiscal Year 2013 financial statements re-audited in order to provide the required auditor report requested in the Comment Letter. Currently, a response is anticipated to be completed and filed by July 12th, 2017. Should the audit require additional time, we will notify you as soon as practicable. Additionally, the Company anticipates filing its 2016 20-F as soon as practicable.
Please do not hesitate to contact us if you have any questions or comments in regard to this letter or the information contained herein. We appreciate your time and consideration in this matter.
Sincerely,
/s/Alan Brown
Alan Brown
Chief Executive Officer