VIA EDGAR AND FACSIMILE
May 26, 2010
United States Securities and Exchange Commission
Washington, D.C. 20549-4628
Attention: Mr. H. Roger Schwall
| RE: | Silver Wheaton Corp. Form 40-F for the Fiscal Year Ended December 31, 2009 Filed on March 31, 2010 File No. 1-32482 |
Dear Mr. Schwall:
Please accept this request for an extension to respond to your comment letter of May 14, 2010.
We received your comment letter on May 19, 2010 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 June 21, 2010.
Should you have further questions, please address your letter to the undersigned.
Yours truly,
/s/ Gary Brown
Gary Brown
Chief Financial Officer
| cc: | Curt Bernardi |
Jim Barron
Deloitte & Touche LLP
Andrew Foley
Paul, Weiss, Rifkind, Wharton & Garrison LLP
Jennifer Traub
Cassels Brock & Blackwell LLP
