NORTHERN MINERALS & EXPLORATION LTD. 1301 Avenue M – P.O. Box 31, Cisco, Texas 76437 Phone: 254.442.2627 Email: info@northernmineralsexploration.com |
July 17, 2014
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 2054
Re: | Northern Minerals & Exploration Ltd. |
Form 10-K For Fiscal Year Ended July 31, 2013 Filed November 13, 2013
File No. 333-146934
Response dated June 10, 2014
Please see response below to your comment letter dated July 9, 2014:
Statements of Cash Flows, page 34
1. | We have reviewed your response to our prior comment 1 and the amended Form 10-K. Please have your independent registered accounting firm update its report to address the restatement. |
As requested, today, we have filed a full and complete amendment to the Form 10-K/A which was filed on June 10, 2014, with an updated report from our independent registered accounting firm.
We acknowledge that:
● | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
● | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
● | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any further questions, please do not hesitate to contact me directly.
NORTHERN MINERALS & EXPLORATION INC.
/s/ Howard Siegel
Howard Siegel
Director, President, Principal Executive Officer
and Principal Financial Officer
Email: info@northernmineralsexploration.com