THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com
March 4, 2013
Mr. John Reynolds
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
| | RE: | Idaho North Resources Corp. |
| | | Form S-1 Registration Statement |
| | | File No. 333-185140 |
Dear Mr. Reynolds:
In response to your letter of comments dated February 8, 2013, please be advised as follows:
General
1. Reference to “private placement memorandum” on page 21 has been removed.
Prospectus Summary
2. The language referenced has been deleted.
Determination of the Offering Price
3. The entire section has been rewritten to explain the basis for the resale of the common stock at two different prices until such time as a market develops for the common stock.
Rule 144
4. Risk Factor No. 13 has been deleted.
| | Mr. John Reynolds |
| | Securities and Exchange Commission |
| | RE: | Idaho North Resources Corp. |
| | | Form S-1 Registration Statement |
| | | File No. 333-185140 |
| | March 4, 2013 |
| | Page 2 |
Financial Statements
5. The financial statements have been updated through December 31, 2012.
6. The discrepancy regarding the warrants has been corrected.
7. The discrepancy regarding the warrants has been corrected.
| | Yours truly, |
| |
| | The Law Office of Conrad C. Lysiak, P.S. |
| |
| | BY: | CONRAD C. LYSIAK |
| | | Conrad C. Lysiak |
CCL: hdw
cc: Idaho North Resources Corp.
