SEC Comment Letter for Premium Resources Ltd. (PRMLF) (CIK 0000795800) (NEXM) — May 18, 2012
Premium Resources Ltd. (PRMLF) (CIK 0000795800)
Date: May 18, 2012 · CIK: 0000795800 · Accession: 0000000000-12-025949
AI Filing Summary & Sentiment
Letter
May 18, 2012 Via E -Mail Richard J. Mark Chief Executive Officer North American Nickel, Inc. #301 – 260 West Esplanade North Vancouver, British Columbia Canada V7M 3G7
Re: North American Nickel, Inc. Form 20 -F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 000 -14740
Dear Mr. Mark:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do n ot foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Uni ted States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Tia L. Jenkins
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May 18, 2012 Via E -Mail Richard J. Mark Chief Executive Officer North American Nickel, Inc. #301 – 260 West Esplanade North Vancouver, British Columbia Canada V7M 3G7 Re: North American Nickel, Inc. Form 20 -F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 000 -14740 Dear Mr. Mark: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do n ot foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Uni ted States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining