August 18, 2008
VIA EDGAR
Securities and Exchange Commission
Christopher J. White, Branch Chief
100 F Street, N.E.
Washington, DC 20549-7010
| Re: | Minera Andes Inc. |
| Form 40-F Registration Statement |
| File No.: 000-22731 |
Dear Mr. White:
We have received your comment letter dated August 5, 2008 regarding our Form 40-F registration statement filed for the fiscal year ended December 31, 2007. In your letter you asked that we respond to the comments within 10 business days. We have been delayed in responding because key personnel and advisers have been traveling or on vacation during the past two weeks. We are writing to advise you that we intend to submit our response within 10 business days from today.
| Sincerely, |
| /s/ Allen V. Ambrose |
Allen V. Ambrose President and Chairman |
| cc: | Donald F. Delaney (via fax 202-772-9369) |
| George K. Shuler |
| Henry A. John |
| Bonnie Kuhn |
| Brad Wiggins |
111 E. Magnesium Road, Ste A Spokane, Washington 99208 Phone: (509) 921-7322 Fax: (509) 921-7325