ARDENT MINES LIMITED
110 Jardin Drive
Unit 13
Concord, Ontario L4K 2T7
May 14, 2007
Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: | Ms. Sandy Eisen | |
RE: | Ardent Mines Limited | |
Form l0-KSB for the Fiscal Year Ended June 30, 2006 |
Dear Ms. Eisen:
Inresponse to your telephone conversation with Conrad C. Lysiak, Attorney at Law, please be advised as follows:
1.Infuture filings, we will provide the disclosure you requested in comments nos. 1, 2, and 3 of your letter of comments dated March 12, 2007.
2. We acknowledge that:
The Company is responsible for the adequacy and the accuracy of the disclosure in the filing;
Staff comments or changes to disclosure in response to staff comments do not foreclose theCommission from taking any action with respect to the filing; and
The Company may not assert staff comments as a defense in any proceeding initiated by theCommission or any person under the federal securities laws of the United States.
Yours truly,
Ardent Mines Limited
BY: TARAS CHEBOUNTCHAK
Taras Chebountchak, President
cc: Conrad C. Lysiak, Esq.