~~~~~~ PALOMINE MINING INC. ~~~~~~
595 Howe Street, Suite 507
Vancouver, British Columbia
Canada, V6C 2T5
Phone: 604-681-6466
Facsimile: 604-681-2161
June 5, 2006
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Room 4561
Washington, D.C., 20549
Attention: Hugh Fuller
Dear Sirs:
Re:
Palomine Mining Inc. - Registration Statement on Form SB-2
File No. 333-123465
Further to our recent telephone conversation, we are herewith filing an amended registration statement on Form SB-2 that addresses your following verbal comments:
1.
We have updated the information in our registration statement to the current date.
2.
We have included interim financial statements for the period ended April 30, 2006 with our filing.
3.
We have filed as an exhibit an updated legal opinion.
Yours truly,
/s/ Eugene Larabie
Palomine Mining Inc.
Eugene Larabie, President