~~~~~~ PALOMINE MINING INC. ~~~~~~
595 Howe Street, Suite 507
Vancouver, British Columbia
Canada, V6C 2T5
Phone: 604-681-6466
Facsimile: 604-681-2161
June 23, 2006
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Room 4561
Washington, D.C., 20549
Attention: Terence O’Brien
Dear Sirs:
Re:
Palomine Mining Inc. - Registration Statement on Form SB-2
File No. 333-123465
Further to your conversation with our legal counsel, we have filed an amended SB-2 that includes the property audit report disclosure.
Yours truly,
/s/ Eugene Larabie
Palomine Mining Inc.
Eugene Larabie, President