Dear Sir/Madam,

As requested, we are emailing herewith Altai Resources Inc.s unaudited condensed interim consolidated financial statements for the three months ended March 31, 2011 and Managements Discussion & Analysis (Form 51-102F1) for the three months ended March 31, 2011.

Best regards,
Maria Au
Secretary-Treasurer

Encl.
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ALTAI RESOURCES INC.
2550 Victoria Park Avenue, Suite 738, Toronto, Ontario, Canada, M2J 5A9
Tel: (416) 383-1328 Fax: (416) 383-1686
Email: Internet: www.altairesources.com