Attention: Christopher White
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-7010
| Re: | HuntMountain Resources |
Item 4.01 Form 8-K
Filed December 27, 2007
File No. 001-01428
Dear Mr. White:
We have reviewed the Staff Comments concerning the Form 8-K filing by HuntMountain Resources and we offer the following responses.
| 1. | The report has been amended to state that the board of directors neither recommended nor approved the decision to change accountants.(paragraph 1 of Item 4.01) |
| 2. | The additional disclosure has been provided in the third paragraph of the Item 4.01 disclosure. |
| 3. | A letter from the former accountant indicating whether or not they agree with the disclosure in the form 8K is filed as an exhibit. |
| 4. | At such time as a new accountant is engaged, the engagement will be reported in a new Form 8-K. In making any disclosures about consultations with the new accountant any consultations up through the date of engagement will be disclosed. |
The company acknowledges that:
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.
Very truly yours,
| HuntMountain Resources | ||
| By: | ||
| Tim Hunt, President | ||