SHOSHONE SILVER/GOLD MINING COMPANY
254 W. Hanley Avenue, Suite A
Coeur d'Alene, Idaho 83815
(208) 664-0620
September 20, 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 9/06/2013 |
Dear Ms. Lam:
In response to your letter of comments dated September 6, 2013, please be advised as follows:
Amendment No 1 to Form 10-K for the Fiscal Year Ended September 30, 2012
Item 9A Controls and Procedures, page 51
1. The Form 10-K has been amended to reflect that the internal control over financial reporting was not effective at September 30, 2012.
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: | JOHN RYAN |
| | John Ryan, Vice President and Principal Financial Officer |