BRAZIL MINERALS, INC.
324 South Beverly Drive, Suite 118
Beverly Hills, California 90212
June 6, 2014
BY EDGAR
Pamela Howell, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Brazil Minerals, Inc. |
Registration Statement on Form 10 | |
Filed April 29, 2014 | |
File No. 000-55191 | |
Form 10-K for Fiscal Year Ended December 31, 2013 Filed April 15, 2014 | |
File No. 333-180624 |
Dear Ms. Howell:
Reference is made to your comment letter, May 22, 2014 to Brazil Minerals, Inc. (the “Company”), relating to the subject registration statement (the “Comment Letter”).
A complete response to the comments made in the Comment Letter, including the filing of amendments to our Form 10 Registration Statement and our Annual Report on Form 10-K shall be filed with you on or before June 30, 2014.
We hereby acknowledge that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in all of its filings; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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. |
Very truly yours, | |
/s/ Marc Fogassa |