Kerrisdale Mining Corporation
750 West Pender Street, Suite 804
Vancouver, British Columbia, Canada V6C 2T7
Ph: 604-682-2928
January 30, 2008
Anne Nguyen Parker
Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re:
Kerrisdale Mining Corporation
Form SB-2 Amendment No. 1 filed on January 22, 2008
File No.: 333-147698
Dear Ms Parker:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the Company’s registration statement be accelerated, so that it will become effective at 1:00 PM, EST, on February 1, 2008, or as soon thereafter as practicable.
In conjunction with this request for acceleration, we represent and acknowledge the following:
·
should the Commission 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;
·
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
·
the Company may not assert 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.
Sincerely yours,
Kerrisdale Mining Corporation.
/s/ John S. Morita, President