JODY R. SAMUELS, ESQ.
65 Broadway, 12th Floor
New York, New York 10006
917.817.3651
646.998.1969 Facsimile
November 28, 2017
VIA EDGAR
Mr. H. Roger Schwall
Assistant Director
Office of Natural Resources
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | SMG Indium Resources Ltd. | |
| Form 8-K | ||
| File No. 0-54391 |
Dear Mr. Schwall:
This letter is sent on behalf of SMG Indium Resources Ltd. (“SMG” or “Company”) in response to the comments of the Staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) communicated in its letter dated November 3, 2017 (the “Comment Letter”) regarding the above-referenced filing. The Comment Letter requested the Company to respond to the Staff with respect to the comments set forth therein within ten (10) business days of November 3, 2017. Based on our recent verbal communication with the
Staff, we respectfully request that the Company be granted an extension to respond to the comments set forth in the Comment Letter on or before December 8, 2017.
Should the Staff have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (917) 817-3651.
Sincerely,
/s/ Jody R. Samuels, Esq.
Jody R. Samuels, Esq.
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