SEC
RESPONSE LETTER
Via
EDGAR
Security
& Exchange Commission
Division
of Corporate Finance
100 F
Street NE
Washington,
DC, 20549
Attn:
John Reynolds
John
Coleman
RE: AIM
Exploration Inc.
Form
10K for Fiscal year ended August 31, 2017
Filed
December 6, 2017
Form
10Q for the quarter ended February 28, 2018
Filed
May 30, 2018
File
No. 000-55358
COMMENT:
Form 10-Q for the Quarter Ended February 28, 2018
1.
We
note your disclosure in footnote 2 to the financial statements
indicating that you have no known reportable reserves of any type
of mineral. Please reconcile this disclosure to a February 13, 2018
press release on Globe Newswire indicating large deposits of
approximately 104,000,000 metric tonnes of anthracite coal
according to a Spanish Technical Geological report.
RESPONSE:
In view of your comments we will get amendments done if you so
request to the related filings above. We chose not to include this
information in the filings as the report was non 43-101 compliant.
Meanwhile as stated we will, if so requested, attend to amendments
on the filings. We did in fact state in the above captioned press
release that the report was non-43-101 compliant. We intend to make
the necessary disclosure on future filings.
2.
Please
forward to our engineer, as supplemental information and not as
part of your filing, the Spanish Technical Geological report
referenced in your press release, pursuant to paragraph (c) of
Industry Guide 7. Please provide this information in English on a
CD, formatted as Adobe PDF files. You may ask to have this
information returned by making a written request at the time it is
furnished, as provided in Rule 12b-4 of the Exchange Act. If you
have questions concerning
Sent as
requested.
We
trust this meets with your requirements.
J.R.(Bob)
Todhunter
President
