 | TSX: PFN OTCBB: PAWEF FF: P7J |
February 24, 2011
Division of Corporate Finance
United States Securities and
Exchange Commission
100 F St. N.E.
Washington, DC 80549-4628
| Attention: | Parker Morrill |
Dear Sirs:
| Re: | Pacific North West Capital Corp. (the “Company”) Form 20-F for the Fiscal Year Ended April 30, 2010 |
| And Re: | We acknowledge receipt of your letter dated February 4, 2011, received by facsimile on February 7, 2011, addressed to the Company’s President, Harry Barr, with respect to your comments on the Company’s Form 20-F, filed for the fiscal year ended April 30, 2010. |
Further to my letter dated February 23, 2011, wherein I stated that we will provide you with our responses and an amended Form 20-F on or before March 1, 2011, I find that I require three further days to finalize the Amendment No. 1, as per our phone conversation today. I will publicly file the Amendment No. 1 on March 4, 2011 on EDGAR, and I will file the black-line version of Amendment No. 1 as correspondence along with my letter responding to your February 4, 2011 letter, so you can see exactly where the amendments are located.
If you need to contact the undersigned directly, my direct email address is lholmes@pfncapital.com, telephone number (951) 591-9971 and direct facsimile (250) 404-0311.
Regards,
PACIFIC NORTH WEST CAPITAL CORP.
| Per: |  |
Linda Holmes
Corporate Secretary
| 2303 WEST 41ST AVE. VANCOUVER, B.C. CANADA, V6M 2A3 | PHONE: 604.685.1870 FAX: 604.685.8045 TOLL FREE: 800.667.1870 | WEBSITE: www.pfncapital.com EMAIL: info@pfncapital.com |
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