Efrem A. Rosenfeld, Esq. ROSENFELD BAUMAN Michael "Nick" Niarchos, Esq. Frederick C. Bauman, Esq. & FORBES Theodore W. Sell, Esq.* Adam J. Wax, Esq. * Colorado Bar Only October 12, 2012 Ms. Alexandra M. Ledbetter Staff Attorney Securities and Exchange Commission Washington, D.C. 20549 Re: Monte Resources Inc File No. 333-172989 Dear Ms. Ledbetter, This is to confirm our conversation that the Company will undertake to make the following three changes in the prospectus included in the final S-1. These changes are necessary to remedy some typographical errors introduced into Amendment No. 4 to the S-1, filed on March 29, 2012. While the Company had intended to make these corrections in the most recent amendment to the S-1, the corrections were overlooked. 1. Reinstate missing language from penny stock risk factor. 2. Delete quotations from former geologists at page 21 et seq. 3. Reinstate undertaking re the Commission's position on indemnification. The final prospectus will then be filed with the Commission under Rule 424(b). Sincerely yours, /s/ Frederick C. Bauman -------------------------------------- Frederick C. Bauman 401 N. Buffalo Dr., Suite 100, Las Vegas, Nevada 89145 Phone 702.386.8637 Fax 702.385.3025 www.lawrosen.com