From: J. Munro
Sent: April 11, 2006
Subject: File No. 265-23

Sorry for the late comments.

I am the CFO for a very small Canadian mining exploration company that files in the U.S. so we have to comply with SOX as well as the Canadian regulations. While I believe in what SOX stands for, SOX compliance takes time away from daily activities as well as quarterly and annual filings for the small companies - which is not in the best interest of our shareholders. I am the only resource for the Company for SOX and all other financial reporting requirements. Our Company has a relatively high public float with only interest as income. We are a 100% risk investment and complying with SOX doesn't reduce that risk for our investors - I highly doubt that half of our investors even fully read our financials as it is the core results that they are concerned with. Please consider changing the rules so that exploration company's with essentially no revenues do not have to comply.

Thank you,
J. Munro, CA