SEC
RESPONSE LETTER
Via
EDGAR
Security
& Exchange Commission August 21, 2018
Division
of Corporate Finance
100 F
Street NE
Washington,
DC, 20549
Attn:
John Reynolds
John
Coleman
Re: AIM
Exploration Inc.
Form 10-K for the Fiscal Year Ended August 31, 2017
Filed December 6, 2017
Form 10-Q for the Quarter Ended February 28, 2018
Filed May 30, 2018
Form 10-Q for the Quarter Ended May 31, 2018
Filed August 14, 2018
File No. 000-55358
COMMENT:
Form 10-Q for the quarter
ended May 31, 2018
1.
We note your disclosure on page F-6 that you have a non-43-101
compliant deposit of approximately 104,000,000 metric tonnes of
anthracite coal on your Peruvian properties. Only proven and
probable reserves may be disclosed in filings with the United
States Securities and Exchange Commission pursuant to the
Instructions to paragraph (b) (5) of Industry Guide 7. Please
revise to remove this estimate from your filing as your technical
report does not support this disclosure.
RESPONSE:
An
amended 10-Q is being prepared and will reflect the removal of this
estimate.
We
trust this meets with your requirements.
J.R.(Bob)
Todhunter
President