SEC Comment Letter for Caledonia Mining Corp Plc (CMCL) (CIK 0000766011) (CMCL) — Feb 9, 2018
Caledonia Mining Corp Plc (CMCL) (CIK 0000766011)
Date: Feb. 9, 2018 · CIK: 0000766011 · Accession: 0000000000-18-004651
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Reasoning
Letter
Mail Stop 3561 February 9 , 2018 Via E -mail Mr. Mark Learmonth Chief Financial Officer Caledonia Mining Corporation Plc 3rd Floor, Weighbridge House Weighbridge , St Helier Jersey, Channel Islands, JE2 3NF
Re: Caledonia Mining Corporation Plc Form 20-F for the Year Ended December 31, 2016 Filed March 30, 2017 File No. 000 -13345
Dear Mr. Learmonth :
We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/Craig Arakawa
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Mail Stop 3561 February 9 , 2018 Via E -mail Mr. Mark Learmonth Chief Financial Officer Caledonia Mining Corporation Plc 3rd Floor, Weighbridge House Weighbridge , St Helier Jersey, Channel Islands, JE2 3NF Re: Caledonia Mining Corporation Plc Form 20-F for the Year Ended December 31, 2016 Filed March 30, 2017 File No. 000 -13345 Dear Mr. Learmonth : We have comp leted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/Craig Arakawa Craig Arakawa Accounting Branch Chief Office of Beverages, Apparel and Mining