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2288 – 1177 W Hastings Street, Vancouver, BC. V6E 2K7 Canada
T +(604) 687-6263 F +(604) 687-6267
www.minefinders.com
Minefinders
Corporation Ltd. |
| Ms. Jill S. Davis | September 14, 2007 |
Branch Chief
United States Securities and Exchange Commission
Division of Corporate Finance
| Re: | Minefinders Corporation Ltd. |
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| Form 40-F for Fiscal Year Ended December 31, 2006 | |||||
| Filed March 29, 2007 |
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| File No. 1-31586 |
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Dear Ms. Davis,
In connection with our responses to your letters dated August 2, 2007 and September 6, 2007 regarding our financial statements on Form 40-F for the year ended December 31, 2006, Minefinders Corporation Ltd. (the “Company”) acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions or comments, please contact me directly at 604-687-6263 (extension 111) or by email at greg@minefinders.com.
Sincerely,
/s/ Greg D. Smith
Greg D. Smith, CA
Chief Financial Officer
Minefinders Corporation Ltd.