SOM RESOURCES INC.
175 OPTIMISTIC PARK DRIVE
LONDON, ONTARIO
CANADA N6K 4M2
(519)657-3174
August 31, 2005
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
| RE: | SOM Resources Inc. | |
| File No. 333-126490 |
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-126490, to 3:00 P.M. Eastern Standard Time on September 1, 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,
SOM RESOURCES INC.
/s/ ERIC JOHN PLEXMAN
PRESIDENT AND CHIEF EXECUTIVE OFFICER