RED SUN MINING, INC.
11045 La Maida Street, Suite 201
North Hollywood, CA  91601
(760) 413-9275
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                                                                October 15, 2007


U. S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 7010
100 F St., N.E.
Washington, DC  20549

Attn: Mr. Sean Donahue

Re: Red Sun Mining, Inc. (the "Company")
    Registration Statement on Form SB-2
    File No. 333-145898

Dear Mr. Donahue:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company
hereby requests acceleration of the effective date of its Registration Statement
on Form SB-2 to 4:00 p.m. (Eastern Standard Time) on October 19, 2007, or as
soon thereafter as is practicable.

In connection with the Company's request for acceleration of the effective date
of its Registration Statement on Form SB-2, the company acknowledges that:

     (a)  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;

     (b)  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

     (c)  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.

Thank you for your assistance. Any questions, please contact me at (760)
413-9275.

Very truly yours,


/s/ Matthew Taylor
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Matthew Taylor
Director & President