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Abacus Mining & Exploration Corporation, an exploration stage company, engages in the acquisition, exploration, and development of mineral properties in Canada and the United States. The company holds a 100% interest in the Willow copper-molybdenum porphyry property and Nev-Lorraine claims located in Yerington, Nevada. It also has a 20% interest in the Ajax copper-gold porphyry project located in the southwest side of Kamloops, British Columbia. The company was incorporated in 1983 and is based in Vancouver, Canada.