January 20, 2017
BY ELECTRONIC SUBMISSION
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549-3628
Attn: | Craig Arakawa | |
Accounting Branch Chief | ||
Office of Beverages, Apparel, and Mining |
Re: | Fortuna Silver Mines Inc. | ||
Form 40-F for the Year Ended December 31, 2015 | |||
Filed March 29, 2016 | |||
Form 6-K furnished November 8, 2016 | |||
File No. 001-35297 |
Dear Mr. Arakawa:
We refer to the comment letter of the Securities and Exchange Commission (the "Commission") dated December 22, 2016, with respect to the Form 40-F for the year ended December 31, 2015 of Fortuna Silver Mines Inc. (the "Company") and the Form 6-K furnished by the Company to the Commission on November 8, 2016. The Company and its auditors, lawyers and other advisors are continuing to review and consider the comments with a view to addressing the comments as soon as practicable. The Company has determined that additional time is required to properly consider and address the comments and respectfully requests a further extension to January 27, 2017. It is our expectation that the Company will be in a position to furnish the Commission with a response letter by that date.
Please telephone the undersigned at (604) 684-8026 if you have any questions or need any additional information.
Yours very truly, | |||
FORTUNA SILVER MINES INC. | |||
Per: | /s/ Sally Whittall | ||
Sally Whittall | |||
Corporate Secretary |
cc: | Brian McAllister (Securities and Exchange Commission) | |
Riccardo Leofanti (Skadden, Arps, Slate, Meagher & Flom LLP) |