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                             February 16, 2022

       Marc Fogassa
       Chief Executive Officer and Chairman of the Board
       Brazil Minerals, Inc.
       Rua Vereador Jo  o Alves Praes, 95-A
       Olhos D     gua , Minas Gerais 39.398-000
       Brazil

                                                        Re: Brazil Minerals,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 28,
2022
                                                            File No. 333-262399

       Dear Mr. Fogassa:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 Filed January 28, 2022

       Business, page 58

   1.                                                   We note that you
disclose estimates of mineralization that have been prepared in
                                                        accordance with a
jurisdiction outside the United States, such as NI 43-101. All estimates
                                                        of mineralization
should be prepared in accordance with the definitions established under
                                                        U.S. Securities Law.
Please revise to remove these estimates.
   2.                                                   Please revise to
include a brief summary of your exploration plans and the associated cost
                                                        for each property. To
the extent this information has not been determined please include a
                                                        statement to this
effect in your disclosure.

                                                        We remind you that the
company and its management are responsible for the accuracy
 Marc Fogassa
Brazil Minerals, Inc.
February 16, 2022
Page 2

and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact John Coleman, Mining Engineer, at 202-551-3610 or Craig
Arakawa,
Accounting Branch Chief, at 202-551-3650 if you have questions regarding
engineering
comments. Please contact Irene Barberena-Meissner, Staff Attorney, at
202-551-6548 or Loan
Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any other questions.



                                                           Sincerely,
FirstName LastNameMarc Fogassa
                                                           Division of
Corporation Finance
Comapany NameBrazil Minerals, Inc.
                                                           Office of Energy &
Transportation
February 16, 2022 Page 2
cc:       Jay Weil, Esq.
FirstName LastName