HART & HART, LLC
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
William T. Hart, P.C. ________ Email: harttrinen@aol.com
Will Hart (303) 839-0061 Fax: (303) 839-5414
March 26, 2014
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John Coleman
Securities and Exchange Commission
100 F Street, N.E., Stop 4631
Washington, D.C. 20549
Re: Tara Minerals Corp.
Form 10-K for Year Ended December 31, 2012
File No. 333-143512
Dear Mr. Coleman:
This office represents Tara Minerals Corp. (the "Company"). This letter
provides the Company's responses to the comments received from the staff by
letter dated March 5, 2014. The paragraph numbers in this letter correspond with
the numbered paragraphs in the staff's comment letter.
1. The identifying numbers for Don Roman concessions can be found in the
following exhibits.
Company's registration statement on Form SB-2
Exhibit 10.1
Exhibit 10.2
Exhibit 10.3
Company's 10-K report for the year ended December 31, 2008
Exhibit 10.6
Company's 10-Q report for the period ended March 31, 2011
Exhibit 10.3
Exhibit 10.5
See the response to comment 2 below regarding the expiration dates of the
Company's Mexican mining concessions.
2. The specific conditions that must be met to retain the Company's
rights to the Don Ramon mining concession, including the amount and
timing of all necessary payments, are as follows:
o Concession payments: Approximately $24,100.00 USD payable in
January and July of each year;
o Yearly Statistical and Technical reports: Reports are prepared
and filed no later than the last day of January of each year and
must include the following: Concession name, title, surface area,
identification of modifications to the concession
(exploration/exploitation). If concession was purchased in the
previous year, general terms of contract. Description of any new
minerals/metals which have been found other than those described
in prior submissions.
o Yearly Production/Works Reports: Reports are due no later than
the last day of May of each year and must include the following:
Concession name, title surface area, identification of any
modifications to the concession, (abandonment, reduction in size,
etc.), exploration or exploitation activities, tonnes produced
and/or processed (specifying type of mineral or metal produced or
processed) and location of facility where production or
processing took place.
The exploration concessions in Mexico are valid for the period of 50 years
from date of issue. After 50 years, applications can be filed to continue the
concession rights for another 50 years. The concession rights to the Company's
Mexican properties expire between February 2047 and November 2061.
The Company will include the foregoing information in future filings.
3. In future filings, the Company will disclose the fact that the
temporary provisional permits pertaining to the Don Ramon concessions
have expired.
If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.
Very Truly Yours,
HART & HART, LLC
/s/ William T. Hart
By
William T. Hart