FINMETAL MINING LTD
666 Burrard Street - Suite 500
Vancouver, British Columbia, Canada V6C 2X8
May 15, 2008
The United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-7010
Mail Stop 7010
Re: | Finmetal Mining Ltd. (the "Company") |
Dear Sir or Madame:
In connection with responding to the above-referenced SEC Comment Letter, the Company hereby acknowledges that:
- The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
FINMETAL MINING LTD. By: |