INFRASTRUCTURE MATERIALS CORP.
1135 Terminal Way
Suite 207B
Reno, Nevada 89502
August 23, 2010
Via 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 SEC Comment Letter dated August 3, 2010 File No. 0-52641 |
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Gentlemen:
We refer to the letter of Branch Chief, Mark C. Shannon dated August 3, 2010, addressed to Infrastructure Materials Corp. (the “Company”). Confirming my conversation with Mr. Wojciechowski on Friday, August 20, 2010, we will respond to the comment by September 7, 2010.
| | Very truly yours, | |
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| | By: | /s/ Rakesh Malhotra | |
| | | Rakesh Malhotra, Chief Financial Officer | |
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| cc: | Cliff LowJonathan H. Gardner |
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