Kavinoky Cook LLP
726 Exchange Street
Suite 800
Buffalo, New York 14210
716-845-6000
www.kavinokycook.com
March 31, 2010
BY FILING ON EDGAR
Mr. Mark C. Shannon
Branch Chief
Mr. Mark Wojciechowski
Staff Accountant
Mr. John Coleman
Mining Engineer
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
| Re: | Infrastructure Materials Corp. Form 10-K for Fiscal Year Ended June 30, 2009 Filed September 28, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 Filed February 12, 2010 File No. 0-52641 |
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Gentlemen:
We refer to the letter of Branch Chief, Mark C. Shannon dated March 26, 2010 addressed to Infrastructure Materials Corp. (the “Company”). On behalf of the Company, and after consultation with Mr. Wojciechowski, we request that the Company be given until April 16, 2010 to respond to the comments in your letter. The Company is revising its disclosure related to its properties and is updating specific claims and mineral rights data, among other things, in order to fully respond to the comments. The Company expects to be able to complete that process and provide a revised “Property” section as part of its response by April 16, 2010.
Very truly yours,
/s/ Jonathan H. Gardner
Jonathan H. Gardner
cc: Rakesh Malhotra
Cliff Low
