Kavinoky Cook LLP
726 Exchange Street
Suite 800
Buffalo, New York 14210
716-845-6000
www.kavinokycook.com
June 9, 2010
BY FILING ON EDGAR
Mr. Mark C. Shannon
Branch Chief
Mr. Mark Wojciechowski
Staff Accountant
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 |
| | | File No. 0-52641 |
Gentlemen:
We refer to the letter of Branch Chief, Mark C. Shannon dated May 26, 2010, addressed to Infrastructure Materials Corp. (the “Company”). On behalf of the Company, we request that the Company be allowed to respond on or before June 22, 2010.
| | | |
| | | Very truly yours, | |
| | | | |
| | | | |
| | | /s/ Jonathan H. Gardner | |
| | | Jonathan H. Gardner | |
Cliff Low
