DESERT MINING, INC.
4328 Hwy. 66
Longmont, CO 80504
July 19, 2007
Tia Jenkins
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re:
Desert Mining, Inc.
Form 10-KSB/A for the Fiscal Year Ended December 31, 2005
Form 10-KSB for the Fiscal Year Ended December 31, 2006
File No. 000-32123
Dear Ms. Jenkins:
We are in receipt of your comment letter dated July 10, 2007 regarding the above referenced filing. This correspondence is to request an extension of time to reply to your comments. We request an additional 30 days to respond to your comments due to the need to amend three quarterly filings and to allow the current quarter (06/30/07) filing completed in a timely manner. We anticipate filing our amended reports and response to your comments on or about August 15, 2007.
If you have any questions or require additional information, please notify me directly.
Very truly yours,
DESERT MINING, INC.
/s/ Randall B. Anderson
Randall B. Anderson
Chief Executive Officer
