SILVER BUTTE COMPANY
45 NE 410 Loop, Suite 495
San Antonio, TX 78216
January 24, 2011
H. Roger Schwall
Securities & Exchange Commission
Washington, D.C. 20549
Re:
Silver Butte Company.
Preliminary Information Statement on Schedule 14C
Filed January 14, 2011
File No. 1-05790
Staff:
I am writing in response to the Staff's comment letter dated January 21, 2011 concerning Silver Butte's Preliminary Information Statement.
The Company has prepared a revision to the Preliminary Information Statement in response to Comment No. 1.
The Company acknowledges the following in connection with the Company's response to the SEC comment letter:
·
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.
Sincerely,
Silver Butte Company
/s/ Michael R. Ward
___________________________
Michael R. Ward, President, CEO
