Northwestern Mineral Ventures Inc.
36 Toronto Street
Suite 1000
Toronto, Ontario M5C 2C5
Canada.
Tel: (416) 367-6875
October 27, 2006
Mr. Karl Hiller
Branch Chief Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-0405
Northwestern Mineral Ventures Inc.
Dear Mr. Hiller:
In connection with our filing with the Securities and Exchange Commission (the ‘‘Commission’’) of an amendment to our Annual Report on Form 20-F for the year ended December 31, 2005, Northwestern Mineral Ventures Inc. (the ‘‘Registrant’’), hereby confirms and acknowledges the following:
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1. | The Registrant is responsible for the adequacy and accuracy of the disclosure in the filing; |
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2. | The Staffs comments or changes to disclosure made in response to the Staffs comments do not foreclose the Commission from taking any action with respect to the filing; |
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3. | Registrant may not assert any of the Staffs comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions regarding any of the above, please contact James Berns, Esq., at (212) 332-3320.
![]() | Yours sincerely, |
![]() | /s/ Marek Kreczmer |
![]() | Marek Kreczmer President |