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                     February 7, 2023

       Jonathan Lamb
       Chief Executive Officer
       Rigel Resource Acquisition Corp.
       1045 Avenue of the Americas, Floor 25
       New York, NY 10018

                                                        Re: Rigel Resource
Acquisition Corp.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed March 31,
2022
                                                            File No. 001-41022

       Dear Jonathan Lamb:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Gregg Noel