Mayfair Mining & Minerals, Inc. (fka MFMM)

[db7]

The Company has been aggressively and diligently finalizing its audited financial statements and in the past year has filed the following Form 10Ks with the SEC –

07 -16-2010 for the period 03-31-07

01-05-2011 for the period 03-31-08

06-30-2011 for the period 03-31-09

07-08-2011 for the period 03-31-09 ( 10K/A )

07-15-2011 for the period 03-31-10

In conjunction with the Company's auditors, Malone Bailey LLP of Houston, Texas, the Company continues to focus on the issue of compliance and attaining current status in regard to its financial filings. The Form 10K for the period 03-31-2011 is currently undergoing final preparation and will then be submitted for review by the auditors.

The Company has responded to the SEC on this issue and awaits their comments.