seccorr071714_northernmine.htm

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