TREND MINING COMPANY
5439 South Prince Street
Littleton, Colorado 80120
Phone: (303) 798-7363
Fax: (303) 798-7374
October 21, 2005
Via Facsimile
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Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Carmen Moncada-Terry
Re: Trend Mining Company (the "Company")
Registration Statement on Form SB-2, Filed April 19, 2005
Commission File No. 333-124144
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Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, the
undersigned registrant under the above-referenced registration statement hereby
requests acceleration of the effective date of the registration statement to
October 24, 2005, at 5:00 p.m., New York time, or as soon as practicable
thereafter.
To facilitate the acceleration of the effective date of the registration
statement, the Company, pursuant to a letter from the Securities and Exchange
Commission (the "Commission") dated October 19, 2005, acknowledges that:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
o the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
Trend Mining Company
October 21, 2005
Page 2
Please notify the undersigned or Uri Doron, Esq. by phone at (212) 704-6027
or by fax at (212) 704-5928 of the date and time that the registration statement
has been declared effective.
Very truly yours,
TREND MINING COMPANY
By: /s/ Thomas A. Loucks
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Name: Thomas A. Loucks
Title: President