[Letterhead of Silver Wheaton Corp.]
VIA EDGAR AND FACSIMILE
May 6, 2009
Ms. Jennifer O’Brien
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-7010
RE: | Silver Wheaton Corp. |
Dear Ms. O’Brien:
Please accept this request for an extension to respond to your comment letter of April 30, 2009.
We received your comment letter on April 30, 2009 and have commenced working with our auditors and counsel to ensure the completeness of our responses to these comments. However, additional time is required to coordinate this effort. Therefore, we would propose to provide our written response to you on or before May 29, 2009.
Should you have further questions, please address your letter to the undersigned.
Yours truly,
/s/ Gary Brown |
Gary Brown
Chief Financial Officer
cc: | Jim Barron |
| Deloitte & Touche LLP |
