Metaline Mining & Leasing Company
1611 N. Molter Road, Ste. 201l Liberty Lake, Washington 99019
(509) 892-5287 phl (509) 892-5318 fax
May 27, 2005
Ms. Melinda Kramer
Securities & Exchange Commission
MS 0405
450 Fifth Street, N.W.
Washington, D.C. 10540-0405
Re:
Metaline Mining & Leasing Company
Preliminary Proxy Materials on Schedule 14C filed April 21, 2005
File No. 0-01428
Form 10-KSB for the year ended December 31, 2004
Filed April 18, 2005
File No. 0-01428
Form 10-QSB for the period ended March 31, 2005
Filed May 20, 2005
File No. 0-01428
Dear Ms. Kramer:
In connection with the Company’s response to your May 25, 2005 letter of comment, please be advised the Company acknowledges that (1) the Company is responsible for the adequacy and accuracy of the disclosure in the filing; (2) 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 (3) 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,
/s/ Tim Hunt
Tim Hunt, President
