MINEFINDERS CORPORATION LTD.
United States Securities and Exchange Commission
100 F Street N.E.
Stop 7010
Washington, DC
USA 20549 | August 10, 2007 |
Attn: | Jill S. Davis |
|
| Branch Chief | |
Cc: | Kevin Stertzel |
|
| Division of Corporate Finance | |
Re: | Minefinders Corporation Ltd. |
Form 40-F for fiscal year ended December 31, 2006
Filed March 29, 2007
File # 1-31586
Ms. Davis,
With respect to your facsimile comment letter dated August 2, 2007 and your closing comments on page 4 of such letter, I hereby request an extension of the 10 day period to respond. This extension will allow for us to complete and file our second quarter financial statements in a timely manner and provide a considered response to your comment letter. We expect to provide you with a response to your comments on August 30, 2007.
Please call me should you have any questions regarding this extension.
Regards,
/s/ Greg Smith
Greg Smith
Chief Financial Officer
greg@minefinders.com
Minefinders Corporation Ltd.
