 | Brent R. Wadman, Esq. Deputy General Counsel and Corporate Secretary Stillwater Mining Company 1321 Discovery Drive Billings, Montana 59102 |
January 7, 2014
VIA E-MAIL
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Stillwater Mining Company Form 10-K for the Year Ended December 31, 2012 Filed February 27, 2013 File No. 001-13053 |
Dear Ms. Jenkins:
With respect to your letter dated December 20, 2013, regarding your review of our Form 10-K for the year ended December 31, 2012, you request a response to the respective comments within 10 business days or for us to advise of when we would provide a response. Pursuant to my conversation with Mr. James Giugliano, I am writing to request additional time to provide our responses. Due primarily to the Christmas and New Years holidays and related vacation schedules of certain key individuals that extend into early January, I would appreciate an extension for our response until January 22, 2014.
Respectfully,
/s/ Brent R. Wadman
Brent R. Wadman
Deputy General Counsel
and Corporate Secretary
cc: Lucy Stark, Holland & Hart, LLP
MLS