PLATA RESOURCES, INC.
2911 Park Avenue
PasayCity, Metro Manila
Philippines
March 31, 2008
Filed through Edgar
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C.
20549
Attention: Mr. Sean Donahue
Division of Corporate Finance
Dear Mr. Sean:
Re: Registration Statement on Form S-1
File No. 333-148984
Filed on February 1, 2008
I have received a copy of your letter dated February 25, 2008 and have the following responses to make to your comments.
General
Our previous Form SB -2 has been amended to comply with Form S-1.
Exhibit 5
2. We have filed a new legal opinion under Exhibit 5.
| 3. | The legal opinion by Lawler & Associates has been amended to adhere to this comment. |
| 4. | The legal opinion has been amended to adhere to this comment. |
| | I hope the above responses to your comments are satisfactory. |
