April 13, 2005
Mark A. Wojciechowski
Staff Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Re:
Azco Mining Inc.
10-K for the fiscal year ended June 30, 2003
File No. 001-12974
Dear Mr. Wojciechowski:
In connection with our response to the comments in your letter of March 23, 2005, we acknowledge that:
1.
The Company is responsible for the adequacy and accuracy of the disclosures in the filings;
2.
Staff comments or changes in disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.
Yours sincerely,
“Signed”
W. Pierce Carson
President & CEO
