 | Suite 704, 595 Howe Street Box 35 Vancouver, British Columbia Canada V6C 2T5 | ||
| Stephen F.X. O’Neill*† | Michael F. Provenzano | ||
| Alan H. Finlayson | Christian I. Cu*†◊ | Telephone: | (604) 687-5792 |
| Charles C. Hethey*Δ | Brian S.R. O’Neill*†◊ | Facsimile: | (604) 687-6650 |
| Northwest Law Group is an association of independent lawyers and law corporations. | |||
| File #0267 |
| December 21, 2012 |
| VIA EDGAR |
| THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION |
| Division of Corporation Finance |
| 100 F Street, NE |
| Washington, DC 20549 |
| Attention:John Coleman, Mining Engineer | ||
| Dear Sirs/Mesdames: | ||
| RE: | IRELAND INC. (the “Company”) | |
| - | Form 10-K for the fiscal year ended December 31, 2011 Filed March 30, 2012 | |
| - | SEC Comment Letter Dated December 12, 2012 | |
| - | SEC File No. 000-50033 | |
On behalf of the Company, we hereby request a ten business day extension to respond to your letter dated December 12, 2012. The Company is working diligently to prepare an accurate response to your comments and expects to be able to file its response by January 11, 2013.
If you have any questions or wish to discuss this further, please contact the undersigned at (604) 687-5792.
Yours truly,
/s/ Christian I. Cu
CHRISTIAN I. CU
CIC/dml
| cc: | Ireland Inc. |
Attn: Douglas D.G. Birnie, President & CEO |
| * | Practising through O’Neill Law Corporation | ◊ | Also of the Nevada State Bar | |
| Δ | Also of the New York State Bar | † | Also of the Washington State Bar |