Ironstone Group Inc.
909 Montgomery Street
Third Floor
San Francisco, CA 94133
February 25, 2014
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We attest to the following:
| ● | Ironstone Group Inc. (the company) is responsible for the adequacy and accuracy of the disclosure in the Form 8-K filing, dated January 6, 2104, and the amendment to the filing dated January 14, 2014; |
| ● | We understand that 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. |
Sincerely,
Ironstone Group Inc.
/s/ Elizabeth B. Hambrecht
Elizabeth B. Hambrecht