March 07, 2011
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Attn: Mark C. Shannon
Branch Chief
James Giugliano
Staff Accountant
RE: Denarii Resources 1nc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed April15, 2010
Form 1O-Q/A for Fiscal Quarter Ended March 31, 2010
Filed June 1, 2010
Form 1O-Q for Fiscal Quarter- Ended June 30, 2010
Filed August 26, 2010
Response Letter Dated November 1, 2010
Form 10-K/A for Fiscal Year Ended December 31. 2009
Filed November 1, 2010
File No. 000-53389
To Whom It May Concern:
On behalf of Denarii Resources Inc., a Nevada corporation (the “Company”), this letter is in response to the letter from the Securities and Exchange Commission dated November 04, 2010
In accordance with the staff’s comments, our Form 10K/A for Fiscal Year Ended December 31, 2009 has been amended to include a report from our independent registered public accounting firm.
We confirm that the cover page of our future 10-Q filings will include all the information required by Form 10-Q.
The Company’s amended Form 10-K/A for fiscal year ended December 31, 2009 has been filed and includes all requested information regarding our McNab Molybdenum Property.
Sincerely,
Dr. Stewart Jackson, President