 | Emgold Mining Corporation
Suite 1010 789 West Pender Street Vancouver, British Columbia V6H 1H2 Tel: (778) 375-3106 Tel: (778) 375-3109 |
December 1, 2015
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and Mining
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Emgold Mining Corporation
Amendment No. 1 to Form 20-F for the Year Ended December 31, 2014
Filed November 4, 2015
Response dated November 4, 2015
File No. 000-51411
Dear Ms. Jenkins,
Thank you for your letter dated November 24, 2015. We have reviewed your letter and confirm our future filings will include one set of consolidated financial statements and one set of MD&A’s that cover all periods required to be presented and omit other repetitive or duplicative disclosures.
Please contact me at (530) 271-0679 Ext 101 or dwatkinson@emgold.com if you have any further concerns.
Sincerely,
/s/ David Watkinson
David Watkinson
President and CEO