Securities and Exchange Commission
Division of Corporate Finance
100 F Street North East
Mailstop 4561
Washington, DC 20549
Attention: Mr. William H. Demarest
Staff Accountant
Dear Mr. Demarest:
| Re: | Tao Minerals Ltd. (the “Company”) | |
| Form 8-K and Form 8-K/A | ||
| Filed April 5, 2006 and April 6, 2006 | ||
| Your File No. 333-123560 |
Thank you for your letter of April 6, 2006 with your comments on the Company's filings. For your ease of reference, our responses to your comments are numbered in a corresponding manner:
Form 8-K filed April 5, 2006
| 1. | Please find enclosed a letter from the Company’s independent accountants, DeLeon & Company in response to your comment. |
Exhibit 16
| 2. | The Company has filed a further amended Form 8-K/A with a revised letter from the former accountant. |
| As requested, we enclose the Company’s letter acknowledging responsibility for the accuracy and adequacy of the disclosure in the filing. The letter has also been filed on Edgar. | |
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We look forward to the receipt of any further comments which you may have in regard to the Amended Form 8-K shortly. Should you have any questions, please do not hesitate to contact the writer.
Yours truly,
| CLARK WILSON LLP Per: /s/ William L. Macdonald William L. Macdonald |
WLM/mll
Encls.