PLATA RESOURCES, INC.
2911 Park Avenue
PasayCity, Metro Manila
Philippines
April 24, 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 #3
File No. 333-148984
Filed on April 24, 2008
I have received from Lawler & Associates, 29377 Rancho California Road, Suite 204, Temecula, California, 92592 a request from you to make certain changes to the S-1 amendment #2 as follows:
| 1. | On the front page of the Form S-1A - amendment #3 - the box has been checked for Rule 415 under the Securities Act of 1933 as requested. |
| 2. | On the first page of the Prospectus the typing mistake of “Plate” has been changed to “Plata”. |
| 3. | The word “stock” has been changed to “shares” where applicable. |
| | Thank you for your comments. |
