SONA RESOURCES, INC.
2/41 Trimurty Om Housing Society
Sion, Chunnabhatti
Mumbai
India
Telephone: 91 9820600 700
& #160; July 16, 2008
VIA FEDEX
United States Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C.
20549
Attention: H. Roger Schwall, Assistant Director
Dear Sirs:
Re: Sona Resources, Inc. (the “Company”)
Amendment #3 to Registration Statement on Form S-1
Filed May 28, 2008
File No. 333-148959
I acknowledge receipt of your letter of June 27, 2008.
I had intended to write to ask you to put in writing the questions you posed in the brief telephone conversation you initiated recently. As you may not realize, your call to my home office came at around 3:00 AM my time. As I recall I agreed to get back to you and I wished to do so. However, I was half asleep and in a bit of a daze during our conversation and found I was unable to make much sense of the notes I took.
I am thankful that you put your question in writing as, given the time difference between Mumbai and Washington, it seems impossible for us to reach one another during office hours. It is much more efficient having your question before me. In short, I can be sure I properly understand, and in my response I can fully address, your comments and questions.
In response to the sole question you posed in your letter of June 27, 2008:
| 1. | Enclosed are notarized statements from each of Sona’s executive officers and directors who signed Amendment #3 to Sona’s S-1 (the “Registration Statement”). These statements confirm that each of us (i) is acting in the capacity described in Sona’s Registration Statement and, (ii) that each of us signed the Registration Statement in the capacity represented. |
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We appreciate your comments and questions concerning disclosure in Amendment #3 to our S-1 and trust the above, and enclosed fully address your comments and concerns.
Assuming that is the case, we hereby request acceleration of the effective date of our Registration Statement.
Yours truly,
Sona Resources, Inc.
AJEETA PINHEIRO
Per: Ajeeta Pinheiro
President
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