TAO MINERALS LTD.
Officina 301, Carrera 48 #12
Sur 148, Medellin, Colombia
December 9, 2009
BY FAX AND EDGAR
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-7010
USA
| Attention: | John P. Lucas, Staff Attorney |
| Division of Corporate Finance |
Dear Sirs:
| Re: | Tao Minerals Ltd. |
| Preliminary Proxy Statement | |
| Filed October 9, 2009 | |
| File No. 0-51922 |
In connection with your comment letter dated November 4, 2009, Tao Minerals Ltd. (the “Company”) acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
| 2. | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and | |
| 3. | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| TAO MINERALS LTD. | ||
| Per: | /s/ James Sikora | |
| James Sikora | ||
| President | ||
