March 10, 2011
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Jonathan Groff, Attorney - Adviser
| Re: | Suja Minerals, Corp |
| Amendment No. 2 to Registration Statement on Form S-1 | |
| Filed March 10, 2011 | |
| File No. 333-171572 |
Ladies and Gentlemen:
Suja Minerals, Corp (the “Company”) has filed the above referenced filing in order to make a few minor corrections and also file a new auditor’s consent that was unintentionally omitted from Amendment No. 1, filed on March 8, 2011.
The Company acknowledges that:
| · | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Company may not assert Staff comments and the declaration of effectiveness 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, |
/s/ Matt Reams |
| Matt Reams |
| President |