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                               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