SEC Comment Letter for Caledonia Mining Corp Plc (CMCL) (CIK 0000766011) (CMCL) — May 23, 2007

Caledonia Mining Corp Plc (CMCL) (CIK 0000766011)
Date: May 23, 2007 · CIK: 0000766011 · Accession: 0000000000-07-025781

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 23, 2007

Author

Karl Hiller

Form

UPLOAD

Company

Caledonia Mining Corp Plc (CMCL) (CIK 0000766011)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 May 23, 2007 By US Mail and Facsimile Carl R. Jonsson Tupper Jonsson & Yeadon Barristers & Solicitors An Association of Lawyers and Law Corporations 1710 - 1177 West Hastings Street Vancouver, B.C. V6E 2L3 Tel: (604) 640-6357 Fax: (604) 681-0139

Re: Caledonia Mining Corporation Form 20-F for the Fiscal Year Ended December 31, 2005 Filed April 21, 2006 Response letter filed 3/9/07 File No. 0-13345

Dear Mr. Jonsson:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Karl Hiller B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        May 23, 2007

By US Mail and Facsimile

Carl R. Jonsson
Tupper Jonsson & Yeadon Barristers & Solicitors An Association of Lawyers and Law Corporations 1710 - 1177 West Hastings Street Vancouver, B.C. V6E 2L3 Tel: (604) 640-6357 Fax: (604) 681-0139

Re: Caledonia Mining Corporation
Form 20-F for the Fiscal Year Ended December 31, 2005
Filed April 21, 2006
Response letter filed 3/9/07
 File No. 0-13345

Dear Mr. Jonsson:

 We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

        S i n c e r e l y ,

        Karl Hiller
        B r a n c h  C h i e f

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