PLATA RESOURCES, INC.
2911 Park Avenue
PasayCity, Metro Manila
Philippines
April16, 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
Amendment #2
File No. 333-148984
Filed on April 2, 2008
I have received from Lawler & Associates, 29377 Rancho California Road, Suite 204, Temecula, California, 92592 a copy of page 5 previous filed within Form S-1 – amendment #1 on April 2, 2008.
In connection therewith, I wish to advise you that amendment #2 reflects the elimination of the words “within the meaning of Section 27A of the Securities Act of 1933”.
Thank you for recommending the above noted change.
