Tulsa Energy Resources Limited is setting up facilities for the production of Crushed Limestone, Hydrated Lime, and White Cement in Ulayi, Benue State, Nigeria using its abundant reserves of limestone. Its proven reserve of limestone is estimated to be over 290 million MT, this yields an anticipated life span of over 150 years, at a mining rate of 2 million MT per annum.
Crushed Limestone, Hydrated Lime, and White Cement were ranked based on the following criteria.
Ease of mining of the ore, in terms of human and technical expertise required
Ease of Sales of product 
Commercial Viability of mineral
Type of lease currently available          
Level of Price Stability
Part of the strategic mineral identified by the federal government