**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**






**FORM
      10-QSB**





**[
                X ]**
            **QUARTERLY
                REPORT UNDER SECTION 13 0R 15(****d****)
                OF THE SECURITIES EXCHANGE ACT OF
                1934**





For
      the
      quarterly period ended  **December
      31, 2005**





**[  
                ]**
            **TRANSITION
                REPORT UNDER SECTION 13 0R 15(****d****)
                OF THE SECURITIES EXCHANGE ACT OF
                1934**





For
      the
      transition period from__________________ to__________________








**Commission
      file number** **000-30919**








**CORUMEL
                MINERALS CORP.**(Exact
                name of small business issuer as specified in its
                charter)








Incorporated
                in the State of Nevada
            33-1059313(State
                or other jurisdiction of incorporation or organization)
            (I.R.S.
                Employer Identification No.)575
                Madison Avenue, 10thFloor, New York, New York, 10022-2511(Address
                of principal executive offices)212-937-8442(Issuer’s
                telephone number)n/a
              (Former
                name, former address and former fiscal year, if changed since last
                report)





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days.


**[
      X ] Yes [  ] No**





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


**[
      X ] Yes [  ] No**





***Page
          - 1***





**APPLICABLE
      ONLY TO CORPORATE ISSUERS**





State
      the
      number of shares outstanding of each of the issuer’s classes of common equity,
      as of the latest practicable date.


**Class**
            **Outstanding
                at February 13, 2006**Common
                Stock - $0.001 par value
            9,270,500





Transitional
      Small Business Disclosure Format (Check one): **Yes
      [  ] No [ X ]**


***Page
          - 2***





**PART
      I - FINANCIAL INFORMATION**





**Item
      1.**  **Financial
      Statements.**





**CORUMEL
      MINERALS CORP.**


**(A
      Development Stage Company)**





**Quarterly
      Report on Form 10-QSB for the**


**Quarterly
      Period Ending December 31, 2005**








Table
      of
      Contents








PART
      I.
      FINANCIAL INFORMATION





Item
      1.
      Financial Statements (Unaudited)







Condensed
      Consolidated Balance Sheets:


December
      31, 2005 and March 31, 2005





Condensed
      Consolidated Statements of Losses:


Three
      and
      Nine Months Ended December 31, 2005 and 2004


For
      the
      Period July 23, 2002 (Date of Inception) through December 31, 2005





Condensed
      Consolidated Statements of Deficiency in Stockholders’
Equity


For
      the
      period July 23, 2002 (Date of Inception) through December
      31 ,
      2005





Condensed
      Consolidated Statements of Cash
      Flows:


Nine
      Months Ended December 31, 2005 and 2004


For
      the
      Period July 23, 2002 (Date of Inception) through December 31, 2005





Notes
      to Unaudited Condensed Consolidated Financial
      Information:


December
      31, 2005





Item
      2. Plan of Operation





Item
      3. Controls and Procedures





PART
      II. OTHER INFORMATION





Item
      1. Legal Proceedings





Item
      2. Unregistered Sales of Equity Securities and Use of
      Proceeds





Item
      3. Defaults Upon Senior Securities





Item
      4. Submission of Matters to a Vote of Security
      Holders





Item
      5. Other Information





Item
      6. Exhibits


***Page
          - 3***








**CORUMEL
                  MINERALS CORP.****(A
                  DEVELOPMENT STAGE COMPANY)****CONDENSED
                  CONSOLIDATED BALANCE
                  SHEETS**
  (Unaudited)December
                  31, 2005
              
              March
                  31, 2005**ASSETS**CURRENT
                  ASSETS:Cash
                  and cash equivalent
              
              $
              24,815
              
              $
              5,338Prepaid
                  and deposits
              
              
              400
              
              
              -Total
                  current assets
              
              
              25,215
              
              
              5,338Total
                  assets
              
              **$**
              **25,215**
              
              **$**
              **5,338****LIABILITIES
                  AND (DEFICIENCY IN) STOCKHOLDERS' EQUITY**CURRENT
                  LIABILITIES:Accounts
                  payable and accrued liabilities
              
              $
              20,240
              
              $
              15,837Advances
                  from related parties (Note B)
              
              
              187,774
              
              
              45,030Total
                  current liabilities
              
              
              208,014
              
              
              60,867COMMITMENTS
                  AND CONTINGENCIES (Note D)
              
              
              -
              
              
              -(DEFICIENCY
                  IN) STOCKHOLDERS' EQUITYPreferred
                  Stock, par value $.001 per share; 10,000,000 shares authorized;
                  none
                  issued and outstanding at December 31, 2005 and March 31, 2005.
                  (Note
                  C)Common
                  stock, par value $.001 per share; 90,000,000 shares authorized;
                  9,270,500
                  shares issued and outstanding at December 31 2005 and March 31,
                  2005.
                  (Note C)
              
              
              9,271
              
              
              9,271Additional
                  paid-in-capital
              
              
              88,866
              
              
              88,866Common
                  stock subscription (Note C)
              
              
              7,800
              
              
              -Accumulated
                  deficit during development stage
              
              
              (288,736
              )
              
              (153,666
              )(Deficiency
                  in) stockholders' equity
              
              
              (182,799
              )
              
              (55,529
              )Total
                  Liabilities and (Deficiency in) Stockholders' Equity
              
              **$**
              **25,215**
              
              **$**
              **5,338**














See
      accompanying notes to the unaudited condensed consolidated financial
      information




***Page
          - 4***





**CORUMEL
                  MINERALS CORP.****(A
                  DEVELOPMENT STAGE COMPANY)****CONDENSED
                  CONSOLIDATED STATEMENTS OF
                  LOSSES**
  For
                  the three months ended
                December
                  31,
              For
                  the nine months ended
                December
                  31,
              
              For
                  the period from July 23, 2002 (date of inception) through2005
              
              
              2004
              
              
              2005
              
              
              2004
              
              December
                  31, 2005Costs
                  and Expenses:General
                  and Administrative
              
              $
              73,710
              
              $
              2,194
              
              $
              135,070
              
              $
              50,046
              
              $
              288,736Total
                  Operating Expense
              
              
              73,710
              
              
              2,194
              
              
              135,070
              
              
              50,046
              
              
              288,736Loss
                  from Operations
              
              
              (73,710
              )
              
              (2,194
              )
              
              (135,070
              )
              
              (50,046
              )
              
              (288,736
              )Provision
                  for Income Tax
              
              
              -
              
              
              -
              
              
              -
              
              
              -
              
              
              -Net
                  Loss
              
              $
              (73,710
              )
              $
              (2,194
              )
              $
              (135,070
              )
              $
              (50,046
              )
              $
              (288,736
              )Loss
                  per common share (basic and assuming dilution)
              
              $
              (0.01
              )
              $
              (0.00
              )
              $
              (0.01
              )
              $
              (0.01
              )Weighted
                  average common shares outstanding
              
              
              9,270,500
              
              
              9,270,500
              
              
              9,270,500
              
              
              9,270,500














See
      accompanying notes to the unaudited condensed consolidated financial
      information




***Page
          - 5***





**CORUMEL
                  MINERALS CORP.****(A
                  DEVELOPMENT STAGE COMPANY)****CONDENSED
                  CONSOLIDATED STATEMENTS OF DEFICIENCY IN
                  STOCKHOLDERS' EQUITY****FOR
                  THE PERIOD JULY 23, 2002 (DATE OF INCEPTION) TO DECEMBER 31,
                  2005**
  Common
                  Shares
              
              
              Stock
                  Amount
              
              
              Additional
                  Paid-in Capital
              
              
              Common
                  Stock Subscription
              
              
              Deficit
                  Accumulated During DevelopmentStage
              
              
              TotalIssuance
                  of common stock in July 2002 for cash at $0.01 per share
              
              
              5,500,000
              
              $
              5,500
              
              $
              49,500
              
              $
              -
              
              $
              -
              
              $
              55,000Shares
                  issued in August 2002 for cash at $.01 per share, net of costs
              
              
              3,760,000
              
              
              3,760
              
              
              33,840
              
              
              -
              
              
              -
              
              
              37,600Shares
                  issued in February 2003 for cash at $.50 per share, net of costs
              
              
              10,500
              
              
              11
              
              
              5,526
              
              
              -
              
              
              -
              
              
              5,537Net
                  Loss
              
              
              -
              
              
              -
              
              
              -
              
              
              -
              
              
              (5,324
              )
              
              (5,324
              )**Balance
                  at March 31, 2003**
              
              
              **9,270,500**
              
              
              **9,271**
              
              
              **88,866**
              
              
              **-**
              
              
              **(5,324**
              **)**
              
              **92,813**Net
                  loss
              
              
              -
              
              
              -
              
              
              -
              
              
              -
              
              
              (86,266
              )
              
              (86,266
              )**Balance
                  at March 31, 2004**
              
              
              **9,270,500**
              
              **$**
              **9,271**
              
              **$**
              **88,866**
              
              **$**
              **-**
              
              **$**
              **(91,590**
              **)**
              **$**
              **6,547**Net
                  loss
              
              
              -
              
              
              -
              
              
              -
              
              
              -
              
              
              (62,076
              )
              
              (62,076
              )**Balance
                  at March 31, 2005**
              
              
              **9,270,500**
              
              **$**
              **9,271**
              
              **$**
              **88,866**
              
              **$**
              **-**
              
              **$**
              **(153,666**
              **)**
              **$**
              **(55,529**
              **)**Common
                  stock subscribed in December 2005 at $1.30 per share
              
              
              -
              
              
              -
              
              
              -
              
              
              7,800
              
              
              -
              
              
              7,800Net
                  loss
              
              
              -
              
              
              -
              
              
              -
              
              
              -
              
              
              (135,070
              )
              
              (135,070
              )**Balance
                  at December 31, 2005**
              
              
              **9,270,500**
              
              **$**
              **9,271**
              
              **$**
              **88,866**
              
              **$**
              **7,800**
              
              **$**
              **(288,736**
              **)**
              **$**
              **(182,799**
              **)**





See
      accompanying notes to the unaudited condensed consolidated financial
      information




***Page
          - 6***





**CORUMEL
                  MINERALS CORP.****(A
                  DEVELOPMENT STAGE COMPANY)****STATEMENTS
                  OF CASH
                  FLOWS**
  For
                  the nine months ended December 31,
              
              For
                  the period from July 23, 2002 (date of inception) through
                  December31, 20052005
              
              
              2004INCREASE
                  (DECREASE) IN CASH AND EQUIVALENTSCASH
                  FLOWS FROM OPERATING ACTIVITIES:Net
                  loss from development stage operations
              
              $
              (135,070
              )
              $
              (50,046
              )
              $
              (288,736
              )Adjustments
                  to reconcile net loss from development stage operations to cash
                  used in
                  operating activities:Changes
                  in assets and liabilities:Prepaid
                  and Deposits
              
              
              (400
              )
              
              -
              
              
              (400
              )Accounts
                  payable and accrued expenses
              
              
              4,404
              
              
              40,210
              
              
              20,240NET
                  CASH USED IN OPERATING ACTIVITIES
              
              
              (131,066
              )
              
              (9,836
              )
              
              (268,896
              )CASH
                  FLOWS FROM FINANCING ACTIVITIES:Proceeds
                  from sale of common stock and stock subscription, net of costs
                  and
                  fees
              
              
              7,800
              
              
              -
              
              
              105,937Proceeds
                  from related party advances, net of repayments
              
              
              142,743
              
              
              9,773
              
              
              187,774NET
                  CASH PROVIDED BY FINANCING ACTIVITIES
              
              
              150,543
              
              
              9,773
              
              
              293,711NET
                  INCREASE(DECREASE) IN CASH AND EQUIVALENTS
              
              
              19,477
              
              
              (63
              )
              
              24,815Cash
                  and cash equivalents at the beginning of the period
              
              
              5,338
              
              
              8,503
              
              
              -**Cash
                  and cash equivalents at the end of the period**
              
              **$**
              **24,815**
              
              **$**
              **8,440**
              
              **$**
              **24,815**Supplemental
                  Disclosures of Cash Flow InformationCash
                  paid during the period for interest
              
              $
              -
              
              $
              -
              
              $
              -Income
                  taxes paid
              
              
              -
              
              
              -
              
              
              -








See
      accompanying notes to the unaudited condensed consolidated financial information


***Page
          - 7***





**CORUMEL
      MINERALS CORP.**


**(A
      Development Stage Company)**


**NOTES
      TO CONDENSED CONSOLIDATED FINANCIAL
      INFORMATION**


**DECEMBER
      31, 2005**


**(unaudited)**





**NOTE
      A-SUMMARY OF ACCOUNTING POLICIES**





General





The
      accompanying unaudited condensed consolidated financial statements have been
      prepared in accordance with accounting principles generally accepted in the
      United States of America for interim financial information and with the
      instructions to Form 10-QSB. Accordingly, they do not include all of the
      information and footnotes required by generally accepted accounting principles
      for complete financial statements.





In
      the
      opinion of management, all adjustments (consisting of normal recurring accruals)
      considered necessary for a fair presentation have been included. Accordingly,
      the results from operations for the three and nine month periods ended December
      31, 2005, are not necessarily indicative of the results that may be expected
      for
      the year ended March 31, 2006. The unaudited condensed consolidated financial
      statements should be read in conjunction with the consolidated March 31, 2005
      financial statements and footnotes thereto included in the Company's SEC Form
      10-KSB.





Business
      and Basis of Presentation





Corumel
      Minerals Corp. (the "Company") was reincorporated under the laws of the State
      of
      Nevada on July 23, 2002. On May 2003, the Company acquired all of the issued
      and
      outstanding shares of CMC Exploration Corp., a British Columbia company. At
      December 31, 2005 CMC Exploration Corp was dormant. The Company has been in
      the
      gold, silver and other mineral exploration business since its formation. The
      Company has not commenced significant operations and is considered a development
      stage Company, as defined by Statement of Financial Accounting Standards No.
      7
      (“SFAS 7”). To date the Company has generated no revenues, has incurred
      expenses, and has sustained losses. Consequently, its operations are subject
      to
      all risks inherent in the establishment of a new business enterprise. For the
      period from inception through December 31, 2005, the Company has accumulated
      losses of $288,736.





The
      consolidated financial statements include the accounts of Corumel Minerals
      Corp.
      and its wholly-owned subsidiary, CMC Exploration Corp. Significant intercompany
      transactions and accounts have been eliminated in consolidation.





Reclassifications





Certain
      reclassifications have been made in prior year’s financial statements to conform
      to classifications used in the current year.





Stock
      Based Compensation




In
      December 2002, the FASB issued Statement of Financial Accounting Standards
      No.
      148 (“SFAS No. 148”), "Accounting for Stock-Based Compensation-Transition and
      Disclosure-an amendment of SFAS 123." This statement amends SFAS No. 123,
      "Accounting for Stock-Based Compensation," to provide alternative methods of
      transition for a voluntary change to the fair value based method of accounting
      for stock-based employee compensation. In addition, this statement amends the
      disclosure requirements of SFAS No. 123 to require prominent disclosures in
      both
      annual and interim financial statements about the method of accounting for
      stock-based employee compensation and the effect of the method used on reported
      results. The Company has chosen to continue to account for stock-based
      compensation using the intrinsic value method prescribed in APB Opinion
      No. 25 and related interpretations.




***Page
            - 8***




**CORUMEL
      MINERALS CORP.**


**(A
      Development Stage Company)**


**NOTES
      TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION**


**DECEMBER
      31, 2005**


**(unaudited)**





**NOTE
      A-SUMMARY OF ACCOUNTING POLICIES (Continued)**


Stock
      Based Compensation (Continued)




Accordingly,
      compensation expense for stock options is measured as the excess, if any, of
      the
      fair market value of the Company's stock at the date of the grant over the
      exercise price of the related option. The Company has adopted the annual
      disclosure provisions of SFAS No. 148 in its financial reports for the year
      ended March 31, 2005 and 2004 and will adopt the interim disclosure provisions
      for its financial reports for the subsequent periods. The Company has no awards
      of stock-based employee compensation outstanding at December 31
      2005.




On
      December 16, 2004, the Financial Accounting Standards Board (FASB) issued FASB
      Statement No. 123R (revised 2004), "Share-Based Payment" which is a revision
      of
      FASB Statement No. 123, "Accounting for Stock-Based Compensation". Statement
      123R supersedes APB opinion No. 25, "Accounting for Stock Issued to Employees",
      and amends FASB Statement No. 95, "Statement of Cash Flows". Generally, the
      approach in Statement 123R is similar to the approach described in Statement
      123. However, Statement 123R requires all share-based payments to employees,
      including grants of employee stock options, to be recognized in the income
      statement based on their fair values. Pro-forma disclosure is no longer an
      alternative. On April 14, 2005, the SEC amended the effective date of the
      provisions of this statement. The effect of this amendment by the SEC is that
      the Company will have to comply with Statement 123R and use the Fair Value
      based
      method of accounting no later than the its last quarter of fiscal 2006.
      Management has not determined the impact that this statement will have on
      Company's consolidated financial statements.





Segment
      Information





Statement
      of Financial Accounting Standards No. 131, “Disclosures about Segments of an
      Enterprise and Related Information” (“SFAS 131”) establishes standards for
      reporting information regarding operating segments in financial statements
      and
      requires selected information for those segments to be presented in interim
      financial reports issued to stockholders. SFAS 131 also establishes standards
      for related disclosures about products and services and geographic areas.
      Operating segments are identified as components of an enterprise about which
      separate discrete financial information is available for evaluation by the
      chief
      operating decision maker, or decision-making group, in making decisions how
      to
      allocate resources and assess performance. The information disclosed herein
      materially represents all of the financial information related to the Company’s
      principal operating segment.




**NOTE
      B - ADVANCES FROM RELATED PARTIES**





During
      the nine months ended December 31, 2005 and the year ended March 31, 2005,
      entities controlled by the Company’s directors advanced funds to the Company for
      working capital purposes. Total amount due to related parties amounted $187,774
      and $45,030 at December 31, 2005 and March 31, 2005, respectively. The amounts
      advanced are unsecured, non-interest bearing and have no specific terms of
      repayment.









***Page
          - 9***




**CORUMEL
      MINERALS CORP.**


**(A
      Development Stage Company)**


**NOTES
      TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION**


**DECEMBER
      31, 2005**


**(unaudited)**




**NOTE
      C - CAPITAL STOCK**





The
      Company is authorized to issue 10,000,000 shares of preferred stock with par
      value $.001 per share, and 90,000,000 shares of common stock with par value
      of
      $.001 per share. As of December 31, 2005 and March 31, 2005, the Company has
      no
      preferred stock issued and outstanding. The Company has 9,270,500 shares of
      common stock issued and outstanding at December 31, 2005 and March 31, 2005.
      In
      December 2005, the Company received proceeds of $7,800 for 6,000 shares of
      common stock subscribed. As of December 31, 2005, the common shares have not
      been issued and accordingly the proceeds received were accounted for as common
      stock subscription payable.




**NOTE
      D - COMMITMENTS AND CONTINGENCIES**





The
      Company signed a letter of intent in October 2005 for a proposed merger with
      RCA
      Resources Corporation. As of December 31, 2005, the Company and RCA Resources
      Corporation are still in the process of finalizing the terms and conditions
      of
      the merger.




The
      Company entered into a consulting agreement in October 2005. Pursuant to the
      agreement, the Company is obligated to pay quarterly consulting fees of $30,000,
      and will issue 650,000 shares of restricted common stock for the first year
      of
      the consulting services. At December 31, 2005, an aggregate of $30,000 was
      paid
      in connection with this agreement. The common shares to be issued are subject
      to
      the terms of the merger agreement the Company has yet to finalize. As of
      December 31, 2005, no common shares have been issued in connection with the
      consulting agreement.




**NOTE
      E - SUBSEQUENT EVENT**





Subsequent
      to the date of the financial statements, the Company received proceeds of
      $119,113 for an aggregate of 91,624 shares of common stock
      subscribed.


***Page
            - 10***


**Item
      2. Management’s Discussion and Analysis or Plan of
      Operation.**




THE
      FOLLOWING PRESENTATION OF MANAGEMENT’S DISCUSSION AND ANALYSIS OF CORUMEL
      MINERALS CORP. SHOULD BE READ IN CONJUNCTION WITH THE FINANCIAL STATEMENTS
      AND
      OTHER FINANCIAL INFORMATION INCLUDED HEREIN.





**Forward
      Looking Statements**





This
      report on Form 10-QSB contains certain forward-looking statements within the
      meaning of Section 21e of the *Securities
      Exchange Act of 1934* ,
      as
      amended, and other applicable securities laws. All statements other than
      statements of historical fact are “ *forward-looking
      statements* ”
for
      purposes of these provisions, including any projections of earnings, revenues,
      or other financial items; any statements of the plans, strategies, and
      objectives of management for future operation; any statements concerning
      proposed new products, services, or developments; any statements regarding
      future economic conditions or performance; statements of belief; and any
      statement of assumptions underlying any of the foregoing. Such forward-looking
      statements are subject to inherent risks and uncertainties, and actual results
      could differ materially from those anticipated by the forward-looking
      statements.





**Overview**





Corumel
      was incorporated on July 23, 2002, under the laws of the State of Nevada.





Corumel
      is an exploration stage company engaged in the acquisition and exploration
      of
      mineral properties. On March 28, 2003, Corumel entered into a Property
      Acquisition Agreement whereby it purchased a 100% interest in six mineral claims
      known as the Thor Group mineral claims. The Thor Group mineral claims are
      located near Harrison Lake in the New Westminster Mining Division of the
      Province of British Columbia.





After
      Corumel acquired the Thor Group mineral claims it incorporated a wholly owned
      subsidiary known as CMC Exploration Corp. (“ **CMC** ”),
      a
      British Columbia corporation, which was formed for the purpose of carrying
      out
      Corumel’s mineral exploration program. Upon forming CMC, Corumel transferred all
      of its 100% ownership interest in the Thor Group mineral claims to CMC.





Corumel’s
      objective is to conduct mineral exploration activities on the Thor Group mineral
      claims in order to assess whether these claims possess commercially exploitable
      mineral deposits of lead, gold, silver, barium, mercury, copper, and zinc
      minerals. Corumel has not, nor has any predecessor, identified any commercially
      exploitable reserves of these minerals on the Thor Group mineral claims. There
      is no assurance that a commercially viable mineral deposit exists on the Thor
      Group mineral claims. Corumel has commenced its initial exploration program.





Also,
      on
      October 27, 2005, Corumel signed a Letter of Intent with RCA Resources
      Corporation (“ **RCA** ”)
      for
      the proposed merger of the two companies. Currently, the parties are still
      negotiating the terms and conditions of the merger. Pursuant to the terms of
      the
      Letter of Intent, the parties agreed that Corumel
      and RCA will merge together to form a new Nevada corporation. The
      merger of the two companies is subject to certain conditions, including each
      party completing its own due diligence. At this time, no closing date has been
      set as the parties continue to negotiate the closing terms. See Exhibit 10.4
      -
      Letter of Intent attached to this Current Report for more details.





*Acquisition
      of the Thor Group mineral claims*





Corumel
      purchased Thor Group mineral claims from William A. Howell, a graduate
      geologist, for his out-of-pocket costs incurred in staking and registering
      the
      claims. Corumel agreed to leave the claims registered in Mr. Howell’s name for
      reasons of convenience in the reporting of exploration work done on the claims.





Corumel
      launched an initial exploration program at a cost of approximately $7,500.
      Mr.
      Howell governed the initial exploration program operations conducted on the
      Thor
      Group mineral claims. As operator, Mr. Howell had the full right, power and
      authority to do everything necessary or desirable to carry out the program
      and
      the project and to determine the manner of exploration of the property. As
      the
      operator throughout the initial exploration program, Mr. Howell earned a 15%
      undivided interest in the Thor Group mineral claims as partial compensation
      for
      his services.





If
      after
      the initial exploration phase further exploration programs are recommended
      and
      Mr. Howell remains as the operator throughout the initial phase, the Property
      Acquisition Agreement requires that Corumel and a sole purpose company to be
      formed by Mr. Howell enter into a formalized joint venture. The purpose of
      the
      joint venture will be to further explore the property containing the Thor Group
      mineral claims with the eventual goal of putting the property into commercial
      mining production should both a feasibility report recommending commercial
      production be obtained and a decision to commence commercial production be
      made.
      The feasibility report refers to a detailed written report of the results of
      a
      comprehensive study on the economic feasibility of placing the property or
      a
      portion of the property into commercial mining production.




***Page
          - 11***





If
      this
      opportunity does not materialize with Mr. Howell and Corumel’s consulting
      geologists favor further exploration, Corumel intends to proceed alone on the
      same basis as Corumel would have were the joint venture formed.





Due
      to a
      lack of funding, Corumel was largely dormant during the nine months ended
      December 31, 2005 and carried on minimal business, consisting of primarily
      administrative. Corumel did not carry on any work related to the Thor Group
      mineral claims.





**Results
      of Operations**





Corumel
      did not earn any revenues from inception through the reporting period ending
      December 31, 2005. Corumel does not anticipate earning revenues until such
      time
      as it has entered into commercial production of its mineral properties. Corumel
      has deferred the proposed drilling program on the Thor Group mineral claims
      until it has sufficient funding to proceed. Corumel has not yet determined
      whether the results of Phase 1 claims of the mineral exploration program on
      the
      Thor Group mineral are sufficiently positive to enable Corumel to proceed with
      further exploration programs. Corumel can provide no assurance that it will
      discover commercially exploitable levels of mineral resources on its properties,
      or if such resources are discovered, that Corumel will enter into commercial
      production of its mineral properties.





Corumel
      incurred expenses in the amount of $135,070 for the nine month period December
      31, 2005. From the period on inception on July 23, 2002 to December 31, 2005,
      Corumel incurred expenses in the amount of $288,736. These operating expenses
      were primarily related to  professional
      fees in connection with Corumel’s corporate organization relating to audit fees
      and legal fees. Corumel anticipates its operating expenses will increase as
      it
      undertakes its plan of operations, provided further exploration is recommended.
      This increase will be attributable to further geological exploration and the
      professional fees associated with complying with the reporting requirements
      under the *Securities
      Exchange Act of 1934* .





Corumel
      incurred a net loss in the amount of $135,070 for the nine month period ended
      December 31, 2005 and a net loss in the amount of $288,736 for the period from
      inception of July 23, 2002 through December 31, 2005. Corumel’s loss was
      entirely attributable to general and administrative expenses, which included
      operating expenses and professional fees.





**Liquidity
      and Capital Resources**





Corumel
      had cash of $24,815 as of December 31, 2005, compared to cash in the amount
      of
      $5,338 as of its fiscal year end on March 31, 2005. Corumel had a working
      capital deficiency of $182,799 as of December 31, 2005, compared to working
      capital of $55,529 as of March 31, 2005. Corumel’s liabilities as of December
      31, 2005 of $208,014 related to advances from related parties, accounts payable
      and accrued liabilities, including professional fees for legal and audit
      services.





Corumel’s
      independent certified public accountants have stated in their report included
      in
      Corumel’s March 31, 2005 Form 10-KSB, that Corumel has no generated revenues and
      has incurred operating losses and that Corumel is dependent upon management's
      ability to develop profitable operations. These factors among others may raise
      substantial doubt about the Corumel’s ability to continue as a going
      concern.





**Plan
      of Operation for the Next Twelve Months**





Corumel
      spent $7,500 on the completion of the fieldwork component of Phase 1 of the
      mineral exploration program on the Thor Group mineral claims. Mr. Howell earned
      his 15% interest in the property by acting as operator during Phase 1 and
      Corumel has an 85% interest. In February 2004, Corumel received the final report
      for Phase 1 of the mineral exploration program from B.J. Price. Mr. Howell,
      the
      operator, was one of the geologists who did the fieldwork. B.J. Price supervised
      the work and wrote the report.




***Page
          - 12***





The
      work
      carried out during Phase I confirmed the presence of highly altered zones that,
      although not strongly mineralized, are of significant size and are worthy of
      diamond drilling. A drill program was proposed in the final report, consisting
      of drilling four holes x 100 meters each, IP surveys (6 mines), geological
      supervision and reporting, mobilization and demobilization, for a total
      estimated cost of $70,000. The purpose of these drill holes is for geological
      information concerning the nature of the altered and mineralized zones. Also
      additional infrared polarization surveys are recommended, following which the
      drilling plan should be reviewed.





As
      a
      result of a lack of funding, Corumel is largely dormant at this time and thus,
      no decision has been made whether to proceed with the proposed
      drilling.





Corumel
      anticipates continuing to rely on private loans, equity sales shares of
      Corumel’s common stock or joint ventures with other exploration ** companies
      in order to continue Corumel’s operations. The issuance of additional shares
      will result in dilution to Corumel’s existing shareholders.





Unless
      Corumel locates a commercially viable source for base or precious minerals
      and
      until such time as Corumel achieves significant revenues from the sale of base
      or precious minerals, Corumel will continue to incur losses. The costs
      associated with bringing a commercially viable mine into operation are
      significantly more than the above estimated costs associated with Phase 2.
      Corumel cannot guarantee that if, or when, it locates a property management
      considers to be commercially viable that Corumel will be able to obtain the
      required working capital to bring the mine into commercial production.





Corumel
      is not currently conducting any research and development activities. Corumel
      does not anticipate conducting such activities in the near future unless Corumel
      is able to raise the sufficient funds from equity financings or revenue
      generation.





Corumel
      does not have plans to purchase any significant equipment or change the number
      of employees during the next twelve months.





Corumel
      had cash in the amount of $24,815 as of December 31, 2005. Corumel’s total
      expenditures over the next twelve months are anticipated to be approximately
      $80,000. Corumel will need to obtain additional financing to cover its estimated
      operating expenses of $45,000 and $70,000 to cover the Phase 2 of the mineral
      exploration program, should Corumel elect to proceed. Also, over the next twelve
      months, Corumel will need to obtain additional financing if further exploration
      is recommended or if Corumel is able to complete the merger transaction with
      RCA
      Resources Corporation.





**Critical
      Accounting Policies**





Corumel’s
      discussion and analysis of its financial condition and results of operations,
      including the discussion on liquidity and capital resources, are based upon
      its
      financial statements, which have been prepared in accordance with accounting
      principles generally accepted in the United States. The preparation of these
      financial statements requires management to make estimates and judgements that
      affect the reported amounts of assets, liabilities, revenues and expenses,
      and
      related disclosure of contingent assets and liabilities. Actual results could
      differ from those estimates. On an on going basis, management re-evaluates
      its
      estimates and judgments, including but not limited to, those related to revenue
      recognition and collectibility of accounts receivable. Critical accounting
      policies identified are as follows:





Exploration
      Stage Activities





Corumel
      has been in the base and precious mineral exploration business since its
      formation. Corumel has not commenced significant operations and is considered
      an
      exploration stage company.





Principles
      of Consolidation





The
      consolidated financial statements include Corumel’s accounts and its
      subsidiary’s. All significant intercompany balances and transactions have been
      eliminated.





***Page
          - 13***


**Mineral
      Property Payments and Exploration Costs**





Corumel
      expenses all costs related to the acquisition, maintenance and exploration
      of
      mineral claims in which Corumel has secured exploration rights prior to
      establishment of proven and probable reserves. To date, Corumel has not
      established the commercial feasibility of its exploration prospects; therefore,
      all costs are being expensed.





**Reclamation
      and Abandonment Costs**





The
      Financial Accounting Standards Board (“ *FASB* ”)
      issued
      Statement of Financial Accounting Standards No. 143 (“ *SFAS
      143* ”),
      “ *Accounting
      for Asset Retirement Obligations* ”
which
      addresses financial accounting and reporting for obligations associated with
      the
      retirement of tangible long-lived assets and the associated asset retirement
      costs. This statement establishes a uniform methodology for accounting for
      estimated reclamation and abandonment costs whereby reclamation and closure
      costs including site rehabilitation will be recorded at the estimated present
      value of reclamation liabilities and will increase the carrying amount of the
      related asset. These reclamation costs will be allocated to expense over the
      life of the related assets and will be adjusted for changes resulting from
      the
      passage of time and revisions to either the timing or the amount of the original
      present value estimate. Corumel’s adoption of SFAS No. 143 did not have a
      material impact on its operations or financial position.





**Internal
      and External Sources of Liquidity**





Corumel
      has funded its operations primarily from the issuance of common
      stock.





**Inflation**





Corumel
      does not believe that inflation will have a material impact on its future
      operations.





**Off-Balance
      Sheet Arrangements**





Corumel
      does not have any off-balance sheet arrangements.





**Uncertainties
      Relating To Forward-Looking Statements**





This
      Form
      10-QSB Report contains “ *forward-looking
      statements* ”
within
      the meaning of the *Private
      Securities Litigation Reform Act of 1995* .
      These
      statements may be identified by their use of words like “ *plans* ”,
      “ *expect* ”,
      “ *aim* ”,
      “ *believe* ”,
      “ *project* ”,
      “ *anticipate* ”,
      “ *intend* ”,
      “ *estimate* ”,
      “ *will* ”,
      “ *should* ”,
      “ *could* ”
and
      other expressions that indicate future events and trends. All statements that
      address expectations or projections about the future, including statements
      about
      Corumel’s exploration program, expenditures and financial results are
      forward-looking statements.





Forward-looking
      statements in this Form 10-QSB include statements regarding the following
      expectations:





1.
            The
                exploration program is designed to explore for commercially viable
                deposits of base and precious minerals, such as lead, gold, silver,
                barium, mercury, copper, and zinc
                minerals.





2.
            The
                bill of sale for the Thor Group mineral claims is in a form prescribed
                by
                the Ministry of Energy and Mines that will allow Corumel at any time
                to
                register the Thor Group mineral claims in its name at any
                time.





3.
            The
                Province of British Columbia owns the land covered by the mineral
                claims.





4.
            It
                is possible that a native land claim could be made in the
                future.





5.
            The
                federal and provincial government policy is to consult with potentially
                affected native bands and other stakeholders in the area of any potential
                mining.





6.
            If
                Corumel should encounter a situation where a person or group claims
                an
                interest in the Thor Group mineral claims, Corumel may chose to provide
                compensation to the affected party in order to continue with its
                mineral
                exploration work, or if such an option is not available, Corumel
                may have
                to relinquish its interest in the Thor Group mineral
                claims.




***Page
          - 14***





7.
            Exploratory
                work on the Thor Group mineral claims conducted by prior owners has
                indicated some potential showings of
                mineralization.





8.
            Analysis
                of samples indicated sub-economic silver and zinc values throughout
                the
                altered zone.





9.
            Corumel
                intends to remove any mineralized material, if economically
                viable.





10.
            If
                mineralized material is found on any of Corumel’s mineral exploration
                projects and removal is warranted, and Corumel does not have adequate
                working capital to do so, Corumel will have to sell additional shares
                of
                common stock or borrow money to finance the cost of removing the
                mineralized material.





11.
            There
                is no assurance that Corumel will have the working capital to remove
                the
                mineralized material from its mineral exploration projects, if
                warranted.





12.
            There
                is no assurance Corumel will be able to raise additional working
                capital
                through equity or debt financing.





13.
            Corumel
                has limited financial resources to support itself until such time
                that
                Corumel is able to generate positive cash flow from
                operations.





14.
            Corumel
                may fail to generate revenues, which may cause Corumel to suspend
                or cease
                operations.





15.
            Because
                Corumel’s officers and directors may be unwilling to loan or advance any
                additional capital, Corumel may have to suspend or cease
                operations.





16.
            Corumel’s
                mineral exploration programs are limited and restricted by the amount
                of
                working capital that Corumel has and is able to raise from
                financings.





17.
            The
                most likely source of future funds presently available is through
                the sale
                of equity capital.





18.
            Significant
                volumes of altered rock with disseminated sulphides exist at depth
                beneath
                the tested zones.





19.
            Phase
                2 of the mineral exploration program on the Thor Group mineral claims
                will
                cost approximately $70,000.





20.
            Proposed
                mineral exploration program will consist of (1) a drilling program
                to test
                mineralization at deeper levels and along the identified zones to
                determine geology, trend of alteration, and any weak mineralization,
                (2)
                additional induced polarization surveys to be conducted on the zones,
                and
                (3) review of drilling program.





21.
            Any
                existing or probable governmental regulations will not materially
                affect
                Corumel’s current business, including any applicable environmental
                laws.





22.
            Mineral
                exploration code will not apply to Corumel provided that the work
                to be
                done as part of its exploration program does not involve any mechanical
                disturbance of the surface of the Thor Group mineral
                claims.





23.
            Corumel
                will secure all necessary permits for exploration and will finalize
                plans
                of operation prior to the commencement of any mineral exploration
                operations.





24.
            Corumel
                anticipates no discharge of water into active stream, creek, river,
                lake
                or any other body of water regulated by environmental law or
                regulation.





25.
            No
                endangered species will be
                disturbed.





26.
            Re-contouring
                and re-vegetation of disturbed surface areas will be completed pursuant
                to
                law.





27.
            Any
                portals, adit or shafts will be sealed upon abandonment of the mineral
                exploration process.




***Page
          - 15***





28.
            Changes
                to current local, state or federal laws and regulations in the
                jurisdictions where Corumel operates could require additional capital
                expenditures and increased operating and/or reclamation
                costs.





29.
            Corumel
                expects to incur operating losses in future
                periods.





30.
            Corumel
                may not be able to attract and retain qualified personnel necessary
                for
                the implementation of its business strategy and mineral exploration
                programs.





31.
            Corumel
                does not expect to pay dividends in the foreseeable
                future.





32.
            Unless
                Corumel locates a commercially viable source for base or precious
                minerals
                and until such time as Corumel achieves significant revenues from
                the sale
                of base or precious minerals Corumel will continue to incur
                losses.





33.
            Corumel
                is not currently conducting any research and development activities.
                Corumel does not anticipate conducting such activities in the near
                future.





34.
            Corumel
                does not have plans to purchase any significant equipment or change
                the
                number of employees during the next twelve
                months.





35.
            Corumel
                does not anticipate earning revenues until such time as Corumel has
                entered into commercial production of Corumel’s mineral
                properties.





36.
            Corumel
                anticipates its operating expenses will increase if Corumel accepts
                the
                recommendations of the geological consultants and embark on the proposed
                drill program as set out in the geological
                report.





All
      forward-looking statements are made as of the date of filing of this Form 10-QSB
      and Corumel disclaims any duty to update such statements.





Certain
      parts of this Form 10-QSB may contain “ *forward-looking
      statements* ”
within
      the meaning of the *Securities
      Exchange Act of 1934* based on
      current management’s expectations. Actual results could differ materially from
      those in the forward-looking statements due to a number of uncertainties
      including, but not limited to, those discussed in this section. Factors that
      could cause future results to differ from these expectations include general
      economic conditions, such as a decrease in the market prices for gold, silver
      or
      other metals; or not locating commercially viable reserves of gold, silver
      or
      other metals. As a result, the identification and interpretation of data and
      other information and their use in developing and selecting assumptions from
      and
      among reasonable alternatives requires the exercise of judgment. To the extent
      that the assumed events do not occur, the outcome may vary substantially from
      anticipated or projected results and accordingly, no opinion is expressed on
      the
      achievability of those forward-looking statements. In addition, a description
      of
      anyone’s past success, either financial or strategic, is no guarantee of future
      success. Corumel will remain dependent upon future financing for its growth
      and
      development and for is to successfully implement its exploration program. No
      statements contained herein should be construed as indicating that such
      financing is or will be available and if available will be on terms favorable
      to
      Corumel. No assurance can be given that any of the assumptions relating to
      the
      forward-looking statements specified in the following information are accurate
      and Corumel assumes no obligation to update any such forward-looking statements.





**Item
      3. Controls and Procedures.**





**Disclosure
      Controls and Procedures**





Chris
      Roth, Corumel’s Chief Executive Officer and Chief Financial Officer, has
      evaluated the effectiveness of Corumel’s disclosure controls and procedures (as
      such term is defined in Rules 13a-15 and 15d-15 under the Securities Exchange
      Act of 1934 (the “Exchange Act” )) as of the end of the period covered by this
      quarterly report (the “Evaluation Date”). Based on such evaluation, Mr. Roth has
      concluded that, as of the Evaluation Date, Corumel’s disclosure controls and
      procedures are effective in alerting Corumel on a timely basis to material
      information required to be included in its reports filed or submitted under
      the
      Exchange Act.





***Page
          - 16***








**Changes
      in Internal Controls**





During
      the quarter of the fiscal year covered by this report, there were no changes
      in
      Corumel’s internal controls or, to the Corumel’s knowledge, in other factors
      that have materially affected, or are reasonably likely to materially affect,
      these controls and procedures subsequent to the date Corumel carried out this
      evaluation.





**PART
      II - OTHER INFORMATION**





**Item
      1. Legal Proceedings.**





Corumel
      is not a party to any pending legal proceedings and, to the best of Corumel’s
      knowledge, none of Corumel’s assets are the subject of any pending legal
      proceedings.





**Item
      2. Unregistered Sales of Equity Securities and Use of
      Proceeds.**





During
      the quarter of the fiscal year covered by this report, (i) Corumel did not
      modify the instruments defining the rights of its shareholders, (ii) no rights
      of any shareholders were limited or qualified by any other class of securities,
      and (iii) Corumel did not sell any unregistered equity securities, except for
      the following:





November
      29, 2005 - $1.30 Offering





On
      November 29, 2005, the board of directors authorized the issuance of up to
      769,230 restricted shares of Common Stock at an offering price of $1.30 per
      share. The value of the restricted shares was arbitrarily set by Corumel and
      had
      no relationship to its assets, book value, revenues or other established
      criteria of value. All the restricted shares issued in this offering will be
      issued for investment purposes in a “private transaction”.





During
      the quarter of the fiscal year covered by the report, Corumel received $7,800
      in
      subscription funds from one non-US subscribers. Corumel has not yet issued
      any
      restricted shares from this offering as management is waiting for all completed
      and signed subscription documents to be delivered before closing the private
      placement and issuing any restricted shares.





For
      the
      non-US subscribers outside the United States, Corumel will rely on Rule 903
      of
      Regulation S promulgated pursuant to that Act by the Securities and Exchange
      Commission. Management will satisfy itself that the requirements of the
      exemption from the registration and prospectus delivery requirements of the
      Securities Act of 1933 have been fully complied with before issuing any
      restricted shares. The offering was not a public offering and was not
      accompanied by any general advertisement or any general solicitation. Corumel
      will receive from each accepted subscriber a completed and signed subscription
      agreement containing certain representations and warranties, including, among
      others, that (a) the subscriber was not a U.S. person, (b) the subscriber
      subscribed for the shares for their own investment account and not on behalf
      of
      a U.S. person, and (c) there was no prearrangement for the sale of the shares
      with any buyer. No offer has been made nor will be accepted in the United States
      and the share certificates representing the shares will be legended with the
      applicable trading restrictions.





**Item
      3. Defaults Upon Senior
      Securities.**





During
      the quarter of the fiscal year covered by this report, no material default
      has
      occurred with respect to any indebtedness of Corumel. Also, during this quarter,
      no material arrearage in the payment of dividends has occurred.





**Item
      4. Submission of Matters to a Vote of Security
      Holders.**





No
      matter
      was submitted to a vote of security holders through the solicitation of proxies
      or otherwise, during the first quarter of the fiscal year covered by this
      report.





**Item
      5. Other Information.**





During
      the quarter of the fiscal year covered by this report, Corumel reported all
      information that was required to be disclosed in a report on Form
      8-K.





***Page
          - 17***








**Item
      6. Exhibits**





**(a)**
            **Index
                to and Description of
                Exhibits**





All
      Exhibits required to be filed with the Form 10-QSB are incorporated by reference
      to Corumel’s previously filed Form SB-2 and Form 10-KSB’s and Form
      10-QSB’s.





**Exhibit**
            **Description**
            **Status****3.1**
            Articles
                of Incorporation filed as an Exhibit to Corumel’s registration statement
                on Form SB-2 filed on June 20, 2003, and incorporated herein by
                reference.
            Filed**3.2**
            Bylaws
                filed as an Exhibit to Corumel’s registration statement on Form SB-2 filed
                on June 20, 2003, and incorporated herein by reference.
            Filed**10.1**
            Property
                Acquisition Agreement dated March 28, 2003 between Corumel Minerals
                Corp.
                and William A. Howell, filed as an Exhibit to Corumel’s registration
                statement on Form SB-2 filed on June 20, 2003, and incorporated herein
                by
                reference.
            Filed**10.2**
            Transfer
                of Interest Agreement dated May 29 between Corumel Minerals Corp.
                and
                William A. Howell, filed as an Exhibit to Corumel’s registration statement
                on Form SB-2 filed on June 20, 2003, and incorporated herein by
                reference.
            Filed**10.3**
            Amending
                Agreement dated June 2, 2003 to the Property Acquisition Agreement
                between, Corumel Minerals Corp. and William A. Howell, filed as an
                Exhibit
                to Corumel’s registration statement on Form SB-2 filed on June 20, 2003,
                and incorporated herein by reference.
            Filed**10.4**
            Letter
                of Intent dated October 27, 2005 between Corumel Minerals Corp. and
                RCA
                Resources Corporation, filed as an Exhibit to Corumel’s Form 8-K (Current
                Report) filed on October 28, 2005, and incorporated herein by
                reference.
            Filed**10.5**
            Consulting
                Services Agreement dated October 17, 2005, between Corumel Minerals
                Corp.
                and AnMac Enterprises Inc., filed as an Exhibit to Corumel’s Form 8-K
                (Current Report) filed on November 14, 2005, and incorporated herein
                by
                reference.
            Filed**31**
            Certifications
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
            Included**32**
            Certification
                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
                906 of
                the Sarbanes-Oxley Act of 2002.
            Included**99.1**
            Code
                of Ethics, filed as an Exhibit to Corumel’s annual report on Form 10-KSB
                filed on July 14, 2004, and incorporated herein by reference.
            Filed**99.2**
            Audit
                Committee Charter, filed as an Exhibit to Corumel’s annual report on Form
                10-KSB filed on July 14, 2004, and incorporated herein by
                reference.
            Filed**99.3**
            Disclosure
                Committee Charter, filed as an Exhibit to Corumel’s annual report on Form
                10-KSB filed on July 14, 2004, and incorporated herein by
                reference.
            Filed





***Page
          - 18***





**SIGNATURES**








In
      accordance with the requirements of the Securities Exchange Act of 1934, Corumel
      Minerals Corp. has caused this report to be signed on its behalf by the
      undersigned duly authorized person.




**CORUMEL
      MINERALS CORP.**






By:*/s/
      Chris Roth*


Name:  **Chris
      Roth**


Title **:**  **Director,
      CEO and CFO**


Dated:  **February
      13, 2006**





***Page
          - 19***







**Exhibit
      31**










***Page
          - 20***




**CORUMEL
      MINERALS CORP** **.**


**CERTIFICATIONS
      PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**




**CERTIFICATION**




I,
      Chris
      Roth, certify that:




1.
 
      I have reviewed this quarterly report on Form 10-QSB of Corumel Minerals Corp.;




2.
      Based
      on my knowledge, this quarterly report does not contain any untrue statement
      of
      a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were
      made, not misleading with respect to the period covered by this report;




3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the periods presented in this report;




4.
      The
      small business issuer’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
      small business issuer and have:




(a)
      Designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure that
      material information relating to the small business issuer, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;




(b)
      Designed such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles;




(c)
      Evaluated the effectiveness of the small business issuer’s disclosure controls
      and procedures and presented in this report our conclusions about the
      effectiveness of the disclosure controls and procedures, as of the end of the
      period covered by this report based on such evaluation; and




(d)
      Disclosed in this report any change in the small business issuer’s internal
      control over financial reporting that occurred during the small business
      issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, the small business issuer’s internal
      control over financial reporting; and




5.
      The
      small business issuer’s other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial reporting,
      to
      the small business issuer’s auditors and the audit committee of the small
      business issuer’s board of directors (or persons performing the equivalent
      functions):




(a)
      All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small business issuer’s ability to record, process,
      summarize and report financial information; and




(b)
      Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer’s internal control over
      financial reporting.







Date:
      February 13, 2006





*/s/
      Chris Roth*


Chris
      Roth


Chief
      Executive Officer


***Page
          - 21***




**CORUMEL
      MINERALS CORP** **.**


**CERTIFICATIONS
      PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**




**CERTIFICATION**




I,
      Chris
      Roth, certify that:




1.
 
      I have reviewed this quarterly report on Form 10-QSB of Corumel Minerals Corp.;




2.
      Based
      on my knowledge, this quarterly report does not contain any untrue statement
      of
      a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were
      made, not misleading with respect to the period covered by this report;




3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the periods presented in this report;




4.
      The
      small business issuer’s other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
      small business issuer and have:




(a)
      Designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under our supervision, to ensure that
      material information relating to the small business issuer, including its
      consolidated subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;




(b)
      Designed such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles;




(c)
      Evaluated the effectiveness of the small business issuer’s disclosure controls
      and procedures and presented in this report our conclusions about the
      effectiveness of the disclosure controls and procedures, as of the end of the
      period covered by this report based on such evaluation; and




(d)
      Disclosed in this report any change in the small business issuer’s internal
      control over financial reporting that occurred during the small business
      issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, the small business issuer’s internal
      control over financial reporting; and




5.
      The
      small business issuer’s other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial reporting,
      to
      the small business issuer’s auditors and the audit committee of the small
      business issuer’s board of directors (or persons performing the equivalent
      functions):




(a)
      All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small business issuer’s ability to record, process,
      summarize and report financial information; and




(b)
      Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer’s internal control over
      financial reporting.







Date:
      February 13, 2006





*/s/
      Chris Roth*


Chris
      Roth


Chief
      Financial Officer




***Page
          - 22***







**Exhibit
      32**







***Page
          - 23***




**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C. SECTION 1350,**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      906 OF THE SARBANES-OXLEY ACT OF 2002**




In
      connection with the Quarterly Report of Corumel Minerals Corp. (“Corumel”) on
      Form 10-QSB for the period ending December 31, 2005 as filed with the Securities
      and Exchange Commission on the date hereof (the “Report”), I, Chris Roth,
      President, Chief Executive Officer of Corumel and a member of the Board of
      Directors, certify, pursuant to s.906 of the Sarbanes-Oxley Act of 2002, that:




(1)
        The Report fully complies with the requirements of section 13(a) or 15(d)
      of the Securities Exchange Act of 1934; and




(2)
        The information contained in the Report fairly represents, the financial
      condition and result of operations of Corumel.




*/s/
      Chris Roth*


Chris
      Roth


Chief
      Executive Officer




February
      13, 2006




***Page
          - 24***




**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C. SECTION 1350,**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      906 OF THE SARBANES-OXLEY ACT OF 2002**




In
      connection with the Quarterly Report of Corumel Minerals Corp. (“Corumel”) on
      Form 10-QSB for the period ending December 31, 2005 as filed with the Securities
      and Exchange Commission on the date hereof (the “Report”), I, Chris Roth,
      Treasurer and Chief Financial Officer of Corumel and a member of the Board
      of
      Directors, certify, pursuant to s.906 of the Sarbanes-Oxley Act of 2002, that:




(1)
        The Report fully complies with the requirements of section 13(a) or 15(d)
      of the Securities Exchange Act of 1934; and




(2)
        The information contained in the Report fairly represents, the financial
      condition and result of operations of Corumel.




*/s/
      Chris Roth*


Chris
      Roth


Chief
      Financial Officer




February
      13, 2006






***Page
          - 25***