HARRISON MINING, INC.
502 East John Street
Carson City, Nevada 89706
December 6, 2006
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporation Finance
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
Attention: GOLDIE B. WALKER
Dear Ms. Goldie Walker:
| Re: | Harrison Mining, Inc. (the “Company”) |
| Registration Statement on Form SB-1, File No. 333-135759 |
The Company requests that its Request for Acceleration of November 6, 2006 be withdrawn effective immediately.
Thank you for your assistance. Please call with any questions.
Very truly yours,
Harrison Mining Inc.
_____________________________
James Laird
Chief Executive Officer,
Chief Financial Officer, President,
Secretary, Treasurer and Director
(Principal Executive Officer and Principal Accounting Officer)
