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                              April 22, 2022

       Marc Fogassa
       Chief Executive Officer and Chairman of the Board
       Brazil Minerals, Inc.
       Rua Bahia, 2463 , Suite 205
       Belo Horizonte , Minas Gerais 30.160-012
       Brazil

                                                        Re: Brazil Minerals,
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed April 18,
2022
                                                            File No. 333-262399

       Dear Mr. Fogassa:

             We have reviewed your amended registration statement and have the
following
       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.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 16, 2022 letter.

       Form S-1/A Filed April 18, 2022

       Business, page 42

   1.                                                   We note your response
to comment 1. Please revise to address the following with respect
                                                        to your mineral
resource estimate as required by Item 1303(b)(3) of Regulation S-K:

                                                              Report resources
for each class of mineral resource (measured, indicated, and
                                                            inferred).
                                                              Disclose
resources or reserves only for the portion attributable to your interest in the
                                                            property.
                                                              Disclose the
price selected by the qualified person which provides a reasonable basis
 Marc Fogassa
Brazil Minerals, Inc.
April 22, 2022
Page 2
           for establishing the prospects of economic extraction.
             Disclose the selected point of reference of the mineral resource.
             Disclose the grade or quality of the mineral resource.
Exhibit Index, page 114

2.     We note Exhibit 96.1 has been incorporated by reference and includes a
technical report
       summary of the Rio Piracicaba project. Please revise your technical
report summary to
       include disclosure required by Item 601(96)(iii)(B)(8)(iv), (10)(ii),
(11)(i)(specific point
       of reference), (11)(iii), (11)(v) and (11)(vii) of Regulation S-K.
3.     Item 1302(a)(2) requires the registrant to determine if the qualified
person meets the
       qualifications specified under the definition of qualified person. We
were unable to locate
       a public list of members in good standing, as required by the definition
of a qualified
       person, for the Geological Association of Canada or the Regional Council
of Engineering
       and Agronomy of the state of Minas Gerais in Brazil as noted on page 11
of you technical
       report. Please advise.
       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
April 22, 2022 Page 2
cc:       Peter J. Wilke
FirstName LastName