FINMETAL MINING LTD. January 23, 2008 EDGAR FILED United States Securities and Exchange Commission Attn: John Cannarella RE: SEC COMMENT LETTER TO FINMETAL MINING LTD. - SEC FILE NO. 000-51203 Dear Sir: We are writing to confirm receipt of your comment letter dated December 19, 2007 regarding our annual report on Form 10-KSB for the year ended December 31, 2006. Please be advised that we are working on our response to your comment letter and expect to be in a position to deliver our response to you on February 4, 2008.
Sincerely yours,
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