Correspondence
Gemco Minerals, Inc.
#203 - 20189 56th Avenue
Langley, British Columbia V3A 3Y6
1-866-848-2940
June 1, 2007
BY FACSIMILE to 202 772 9368
AND EDGAR
Ms. Carmen Moncada-Terry
Ms. Anne Nguyen Parker
Securities And Exchange Commission
100 F. Street N.E.
Mail Stop 7010
Washington, D.C. 20549
Re: Gemco Minerals, Inc.
Registration Statement on Form SB-2
File No. 333-141855
Dear Ms. Moncada-Terry and Ms. Parker:
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended, Gemco Minerals, Inc., (the "Company") hereby
requests that the effective date of the above-referenced Registration Statement
be accelerated so that the Registration Statement may become effective at 4:00
p.m. Eastern Time on Friday, June 8, 2007, or at such later time as the Company
may request by telephone to the Commission.
The Company hereby confirms that it is aware of its obligations under the
Securities Act and the Securities Exchange Act of 1934, as amended, with respect
to the registration of securities specified in the above-referenced Registration
Statement. Further, the Company 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.
If you or any member of the Staff has comments or questions, please contact
our counsel Dennis Brovarone, at 303 466 4092.
Very truly yours,
Gemco Minerals, Inc.
By /s/ Tom Hatton
---------------------
Tom Hatton, President
cc: Dennis Brovarone, Esq.