================================================================================ BOSS MINERALS, INC. 318 Homer Street, Suite 400 Vancouver, British Columbia Canada V6B 2V2 Telephone: (604) 602-7591 Facsimile: (604) 602-7593 VIA FAX: 202-942-9516 April 28, 2005 U.S. Securities & Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549-0511 Attention: Susann Reilly Dear Sirs: Re: Registration Statement on Form SB-2 - Request for Acceleration In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form SB-2, as amended, such that it be deemed effective on Tuesday, May 3, 2005 at 3:30pm (Eastern time), or as soon as practicable thereafter. We are aware of our obligations under the Act in this regard and acknowledge that: 1. should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and 3. we 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. Yours truly, BOSS MINERALS, INC. PER: /s/ Andrei Krioukov ANDREI KRIOUKOV President