[OPPENHEIMER WOLFF & DONNELLY LLP LETTERHEAD]
Plaza VII, Suite 3300
45 South Seventh Street
Minneapolis, MN 55402-1609
www.Oppenheimer.com
Main: (612) 607-7309
Fax: (612) 607-7100
E-Mail: TMarek@Oppenheimer.com
January 25, 2011
VIA EDGAR
Mr. Ethan Horowitz
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
Re: |
| Mesabi Trust - File No. 001-04488 |
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| Form 10-K for the Fiscal Year Ended January 31, 2010 |
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| Filed April 15, 2010 |
Dear Mr. Horowitz:
As confirmed during my telephone conversation with you on January 24, 2011, the Mesabi Trust (the “Trust”) is in receipt of the comment letter from the staff of the U.S. Securities and Exchange Commission dated January 19, 2011 (the “Letter”). On behalf of the Trust, I am writing to confirm that the Trust requested and received an extension of ten business days so that the Trust will respond to the Letter on or before February 16, 2011.
If you have further questions or comments, please contact me at (612) 607-7309. Thank you.
Sincerely,
/s/ Thomas R. Marek |
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Thomas R. Marek |
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cc: |
| Mr. John Coleman — SEC Division of Corporate Finance |
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| Mr. James A. Ehrenberg |
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| Mr. Robert C. Berglund |
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| Mr. Richard G. Lareau, Esq. |
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| Mr. Kenneth R. Ring, Deutsche Bank Trust Company Americas |
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| Mr. Norman F. Sprague, III |