SHOSHONE SILVER/GOLD MINING COMPANY.
254 W. Hanley Avenue
Suite A
Coeur d'Alene, Idaho 83815
(208) 664-0620
September 3, 2013
Ms. Joanna Lam
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
| | RE: | Shoshone Silver/Gold Mining Company |
| | | SEC File No. 000-31184 |
| | | Letter of Comments Dated 8-6-2013 |
Dear Ms. Lam:
In response to your letter of comments dated August 6, 2013, please be advised as follows:
Form 10-K for the Fiscal Year Ended September 30, 2012
Consolidated Statement of Operations and Comprehensive Loss, page 31
1. The Form 10-K has been amended as requested.
Item 9A Controls and Procedures, page 51
2. The Form 10-K has been amended to reflect that the internal control over financial reporting was not effective at September 30, 2012.
Form 10-Q for the Fiscal Quarter Ended December 31, 2012
3. The Form 10-Q has been amended to reflect that the disclosure controls and procedures were not effective at December 31, 2013.
| | Ms. Joanna Lam |
| | Securities and Exchange Commission |
| | RE: | Shoshone Silver/Gold Mining Company |
| | | Letter of Comments Dated 8-6-2013 |
| | | File No. 000-31184 |
| | September 3, 2013 |
| | Page 2 |
The Company 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. |
| | Yours truly, |
| | |
| | |
| | Shoshone Silver/Gold Mining Company |
| | |
| | BY: | HOWARD CROSBY |
| | | Howard Crosby, President |
