February 27, 2019

Sheldon Karasik
Chief Executive Officer
Mineral Mountain Mining & Milling Company
13 Bow Circle, Suite 170
Hilton Head, SC 29928

       Re: Mineral Mountain Mining & Milling Company
           Amendment No. 3 to Registration Statement on Form S-1
           Filed February 26, 2019
           File No. 333-227839

Dear Mr. Karasik:

      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.

Form S-1/A filed February 26, 2019

General

1.     Please provide a currently dated consent from your independent
accountant.
Management and Executive Compensation, page 45

2.     Please provide the business experience disclosure required by Item
401(e) of Regulation
       S-K for each director of the company.
Financial Statements
Note 2 - Summary of Significant Accounting Policies
Correction of error, page F-9

3.     We note your disclosures regarding the correction of an error and the
restatements of the
       financial statements for the years ended September 30, 2017 and
September 30, 2018.
       Please revise to include the effect of the correction of the financial
statements for the year
 Sheldon Karasik
Mineral Mountain Mining & Milling Company
February 27, 2019
Page 2
       ended September 30, 2017 and the cumulative effect of change on retained
earnings as of
       October 1, 2016 as required by ASC 250-10-50-7 or tell us why it is not
required.
4.     We note the accumulated deficit amount presented under the column
"Originally
       Reported" as of September 30,2018 is not consistent with such amount
reported in your
       Form 10-K for the year ended September 30, 2018. Please revise and
reconcile to the
       accumulated deficit amount presented under "As Restated" column.
Consolidated Statement of Operations, page F-18

5.     We note the statement of operations for the three months ended December
31, 2017 does
       not foot. Please revise. Accordingly, please revise the consolidated
statement of cash
       flows for the three months ended December 31, 2017 and the related
disclosures in Note
       3, page F-22.
Note 3-Restatement of Financial Statements, page F-22

6.     We note the accumulated deficit amounts presented under the column
"Originally
       Reported" as of December 31, 2017 and December 31, 2018 are not
consistent with such
       amounts reported in your Form 10-Q for the quarterly period ended
December 31, 2017
       and December 31, 2018 respectively. Please revise and reconcile to the
accumulated
       deficit amounts presented under "As Restated" columns.
Signatures, page II-8

7.     Please revise to include the signatures of the majority of the board of
directors, as required
       by Instruction 1 to Signatures to Form S-1. We note the power of
attorney; however, we
       also note that the other two directors that provided the power of
attorney are no longer
       directors of the company.
       You may contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Pamela Howell at 202-551-3357 or Brigitte Lippmann at 202-551-3713 with any
other questions.



                                                              Sincerely,

FirstName LastNameSheldon Karasik                 Division of Corporation
Finance
                                                  Office of Beverages, Apparel
and
Comapany NameMineral Mountain Mining & Milling Company
                                                  Mining
February 27, 2019 Page 2
cc:       Peter M. Papasavas, Esq.
FirstName LastName