Exhibit 99.3
| KPMG LLP |
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| Chartered Accountants |
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| Suite 3300 Commerce Court West | Telephone | (416) 777-8500 |
| PO Box 31 Stn Commerce Court | Telefax | (416) 777-8818 |
| Toronto ON M5L 1B2 | Internet | www.kpmg.ca |
| Canada |
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Alberta Securities Commission
British Columbia Securities Commission
Saskatchewan Financial Services Commission-Securities Division
Manitoba Securities Commission
Ontario Securities Commission
New Brunswick Securities Commission
Nova Scotia Securities Commission
Prince Edward Island Securities Office
Securities Commission of Newfoundland and Labrador
October 19, 2009
Re: Minera Andes Inc.
Dear Sirs:
As required by National Instrument 51-102 (Canada) — Continuous Disclosure obligations, we have reviewed the information contained in the Notice of Change of Auditor for the corporation and, based upon our firm’s knowledge of the circumstances, we have no basis to agree or disagree with the information contained in the Notice.
Yours very truly,
/s/ KPMG LLP
Chartered Accountants, Licensed Public Accountants
Toronto, Canada
KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.
KPMG Canada provides services to KPMG LLP.