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SEC Company Response from TWIN MINING CORP (CIK 0000851064) — Nov 23, 2005

TWIN MINING CORP (CIK 0000851064)
Date: Nov. 23, 2005 · CIK: 0000851064 · Accession: 0001137171-05-002195

AI Filing Summary & Sentiment

Referenced dates: August 24, 2005

Date
December 31, 2004
Author
/s/
Form
CORRESP
Company
TWIN MINING CORP (CIK 0000851064)

Letter

UNITED STATES UNITED STATES SECURITIES AND EXCHANGE COMMISSION File No. 0-17791 Attention: Jonathan Duersch, Division of Corporate Finance Fax Number – 202-772-9220

Re:

Dear Mr. Duersch,

In connection with your comment letter of August 10, 2005 concerning “Independent Auditors’ Report to the Shareholders” and our response letter dated August 24, 2005, please be advised that we have obtained an amended audit opinion from our external auditors and are filing it (together with our financial statements, on EDGAR.

In addition, we will be filing this correspondence with EDGAR, in accordance with the recommendations of your comment letter.

Please contact me should you have any questions, comments, or concerns.

Sincerely,
/s/

Show Raw Text
CORRESP
1
filename1.htm

UNITED STATES

16-Nov-05

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

100 F Street, NW, STOP 7010

Washington, D.C.

20549

Re:

Form 20-F for year ended December 31, 2004

File No. 0-17791

Attention:

Jonathan
Duersch, Division of Corporate Finance

Fax Number – 202-772-9220

Dear Mr.
Duersch,

In connection with your comment letter of August 10, 2005 concerning “Independent Auditors’ Report to the Shareholders” and our response letter dated August 24, 2005, please be advised that we have obtained an amended audit opinion from our external auditors and are filing it (together with our financial statements, on EDGAR.

In addition, we will be filing this correspondence with EDGAR, in accordance with the recommendations of your comment letter.

Please contact me should you have any
questions, comments, or concerns.

Sincerely,

/s/

Domenico Bertucci

Domenico
Bertucci, CA

Chief Financial Officer

Direct line – 416-777-0820

E-mail – dbertucci@twinmining.com