CLIFTON MINING COMPANY May 20, 2005 Mr. H. Roger Schwall Assistant Director Division of Corporate Finance U.S. Securities and Exchange Commission Washington, D.C. 20549-0405 Re: Clifton Mining Company Application for Withdrawal of Registration Statement to the Form 10-SB File No. 1-32233 Dear Mr. Schwall: The Company previously filed a registration statement on Form 10-SB. Effective immediately, the Company hereby requests that the registration statement be withdrawn. If you have any questions regarding this matter please contact our attorney, Eric L. Robinson, at (801) 578-3553. Thank you for your assistance in this matter. Very truly yours, Clifton Mining Company /s/ William D. Moeller William D. Moeller Chairman cc: Eric L. Robinson, Esq.