MARINE EXPLORATION, INC.
535 Sixteenth Street, Suite 820
Denver, Colorado 80202
303-459-2485
June 25, 2010
United States Securities and Exchange Commission
Attn: William H. Thompson
Mail Room 3561
Washington, D.C. 20549
Re: Marine Exploration, Inc.
Amendment No. 2 to Form 10-K Fiscal Year Ended June 30, 2009
Filed April 30, 2010
File No 0-24637
Dear Mr. Thompson:
We are in receipt of your correspondence dated June 14, 2010 and our response is
below. As a result of your comments we have filed the third amendment to the
Marine Exploration, Inc. Annual Report on Form 10-K for the year ended June 30,
2009, to amend for those items discussed below.
Form 10-K for Fiscal Year Ended June 30, 2009
- ---------------------------------------------
1. We reviewed your response to comment seven in our letter dated March
22, 2010. You are required to file the written consent of your
independent registered public accounting firm when certified financial
statements are incorporated by reference in a statement of report filed
under other Acts. Please refer to Exchange Act Rule 12b-36. Since all
reports filed pursuant to Section 13 of the Securities Exchange Act of
1934, as amended, since June 30, 2008 are incorporated by reference in
Form S-8 Registration Statements, please file the written consent of
your independent registered public accounting firm as previously
requested. Please refer to paragraph (b)(23) of Item 601 of Regulation
S-K.
In response to your comment we have filed an amendment to our Form 10-K for the
year ended June 30, 2009 to include Exhibit 23, Consent Of Independent
Registered Public Accounting Firm, to incorporate by reference their report in
our Registration Statement No. 333-59993 on Form S-8.
Sincerely,
Marine Exploration, Inc.
/s/ Mark Goldberg
Chief Executive Officer