POULTON & YORDAN

ATTORNEYS AT LAW

 

 

RICHARD T. LUDLOW

 

February 26, 2009

 

 

H. Roger Schwall

Assistant Director

United States Securities and Exchange Commission

Division of Corporate Finance

Washington, D.C. 20549

 

Form 10-K for the Fiscal Year Ended March 31, 2008

 

 

                

Dear Ms. Schwall:

 

This letter is written in response to a staff comment letter dated February 12, 2009, from your office addressed to BMB Munai, Inc. The Company has asked our offices to inform that it will not complete its responses within ten business days of receipt of your letter. The Company anticipates that it will file its response to the comment letter by no later than March 13, 2009.