TAO MINERALS LTD.
80 S. COURT STREET
THUNDERBAY, ONTARIO
CANADA P7B 2X4
(807)344-2644
June 30, 2005
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
| Re: | Tao Minerals Ltd. |
| File No. 333-123560 |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-123560, to 12:00 P.M. Eastern Standard Time on July 7, 2005, or as soon as practicable thereafter.
We are also aware that:
| • | Should the Commission or the staff, acting pursuant to a 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 a delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; | |
| • | 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 law of the Untied States. |
Very truly yours,
TAO MINERALS LTD
/s/ DON AXENT
PRESIDENT AND SECRETARY
