iMine Corporation
8520 Allison Point Blvd., Ste. 233 #87928
Indianapolis, Indiana 46250
September 5, 2018
Division of Corporation Finance
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | iMine Corporation |
| | Registration Statement on Form S-1 File No. 333-226325 |
Ladies and Gentlemen:
Pursuant to Rule 461, iMine Corporation requests acceleration of effectiveness of the above referenced Registration Statement to 4:30 P.M. on Thursday, September 6, 2018, or as soon thereafter as possible.
| | Very truly yours, | |
| | | |
| | /s/ Daniel Tsai | |
| | Daniel Tsai, Chief Executive Officer | |