August 13, 2009
Attention: Mr. Ryan Houseal
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Butte Highlands Mining Company
Registration Statement on Form 10
Filed May 5, 2009
File No. 000-53662
Dear Mr. Houseal,
In connection with the Butte Highlands Mining Company Registration Statement on Form 10, the company acknowledges that:
·
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Butte Highlands Mining Company
By:/s/ Paul A. Hatfield
Paul A. Hatfield, President
