OAXACA RESOURCES CORP.
APARTADO DE CORREOS 112
CP 63732, BUCERIAS, NAYARIT, MEXICO
July 25, 2014
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E. Mailstop 3561
Washington D.C., 20549-7010
Attention: John Reynolds
Re:
Oaxaca Resources Corp.
Registration Statement on Form S-1
Filed June 20, 2014
File No. 333-196921
Dear Mr. Reynolds:
In connection with the Company’s response to the United States Securities and Exchange Commission’s (the “Commission”) comments in a letter dated July 15, 2014 by John Reynolds, Assistant Director of the Commission’s Division of Corporate Finance, this correspondence shall serve as acknowledgment by the Company of the following:
·
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.
Oaxaca Resources Corp.
By: | /s/ Jose Montes |
| Chief Executive Officer |
