TREND MINING COMPANY
                            5439 South Prince Street
                            Littleton, Colorado 80120
                                 (303) 798-7363

                                February 13, 2006

Ms. April Sifford
Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-70110

         Re:  Trend Mining Company
              Form  10-KSB/A for the Fiscal Year Ended  September  30, 2005
              Filed February 1, 2006
              Commission File No. 000-31159

Dear Ms. Sifford:

         Pursuant to your letter dated  February 3, 2006,  Trend Mining  Company
(the "Company") acknowledges the following:

         o        that the Company is responsible  for the adequacy and accuracy
                  of the disclosure in the Form 10-KSB for the fiscal year ended
                  September 30, 2005 and any amendments thereto (the "Filing");

         o        that   the   Securities   and   Exchange   Commission's   (the
                  "Commission")  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

         o        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.

                                        Regards,

                                        /s/ Thomas A. Loucks
                                        Thomas A. Loucks
                                        President and Chief Executive Officer