![](https://capedge.com/proxy/CORRESP/0001615774-15-001896/image_001.jpg) | Giovanni Caruso of Loeb & Loeb LLP 345 Park Avenue New York, NY 10154-1895 | Direct 212.407.4866 Main 212.407.4000 Fax 212.937.3943 gcaruso@loeb.com |
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VIA EDGAR
July 23, 2015
Mr. John Reynolds Assistant Director U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 | |
Re: | | Borneo Resource Investments Ltd. |
| | Form 10-K for Fiscal Year Ended December 31, 2014 |
| | Filed April 15, 2015 |
| | File No. 000-54707 |
Dear Mr. Reynolds:
On behalf of our client, Borneo Resource Investments Ltd. (the “Company”), we acknowledge receipt of the letter from the staff of the Division of Corporation Finance (the “Staff”) dated April 20, 2015 regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2014 (File No. 000-54707) (the “Form 10-K”) addressed to Mr. Marco Hon Wai Ku (the “Staff’s Letter”).
The Company previously requested extensions to the date when it was required to provide a response to the Staff’s Letter because the Company experienced delays in obtaining necessary information from its Indonesian counsel and in collecting information due to the relevant employee’s temporary unavailability. The Company has obtained the necessary information and has been incorporating it into the disclosure in the Form 10-K. However, the disclosure is not yet finalized and the Company will need additional time to respond to the comments. We hereby request that the Company have until August 6, 2015 to file a response to the Staff’s Letter.
Should you have any questions concerning any of the foregoing please contact me by telephone at (212) 407-4866.
Sincerely,
/s/ Giovanni Caruso
Giovanni Caruso
Loeb & Loeb LLP