[Letterhead of JMG Exploration, Inc.]
September 29, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Post-Effective Amendment to Registration Statement on | |
| Form SB-2 (No. 333-120082) |
| |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”) JMG Exploration, Inc. (“JMG”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement (the “Registration Statement”) to Tuesday, October 3, 2006 at 4:00 p.m. (Eastern) or as soon thereafter as is practicable.
| JMG hereby acknowledges that: |
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy of the disclosure in the filing; and |
| • | the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
JMG also requests the Commission confirm the effective date and time of the Registration Statement in writing.
Very truly yours,
JMG Exploration, Inc.
By: /s/ David Ho
David Ho
Chief Financial Officer
