SecProbe.io

August 11, 2011

Via E-mail
Daniel Bleak Chief Executive Officer Silver Horn Mining Ltd. 3266 W. Galveston Drive Apache Junction, Arizona 85120

 Re: Silver Horn Mining Ltd.   Form 10-K for the year ended December 31, 2010    Filed March 30, 2011   Form 10-Q for the quarter ended March 31, 2011    Filed May 20, 2011   File No. 0-25097

Dear Mr. Bleak:

We have reviewed your filing and have the follo wing comments.  In some of our comments, we
may ask you to provide us with informati on so we may better understand your disclosure.
 Please respond to this letter within ten busine ss days by providing the requested information, or
by advising us when you will provide the requested re sponse.  If you do not believe our comments apply
to your facts and circumstances or  do not believe an amendment is appropriate, please tell us why in
your response.
 After reviewing the information you provide in  response to these comments, we may have
additional comments.     Form 10-K for the year ended December 31, 2010

 Consolidated Statement of Cash Flows, page F-6

 1. We note that your statement of cash flows starts  with “loss from conti nuing operations”, rather
than “net loss.”  Please explain to us how this  presentation is consistent with paragraph 230-10-
45-28 of the FASB ASC.  Revise future filings as necessary.

Note 6 – Stockholders’ Deficit, page F-17

 2. We note that you have 3,000,000 shares of Series A Preferred Stock outsta nding.  Please explain
to us why these shares are properly classified as  permanent equity.  Explain to us the significant

Daniel Bleak
Silver Horn Mining Ltd. August 11, 2011 Page 2
 terms and conditions of these shares, including, conversion rates, divide nd rates, liquidation
preferences, etc.  Revise your  footnote disclosures accordingly.
 Note 9 – Income Taxes, page F-20

 3. We note that as December 31, 2010 you had recorded $3.8 million of permanent tax differences.
Please explain to us the significan t components of this balance.  Revise your future filings to
disclose the nature of your  permanent differences.
 Form 10-Q for the quarter ended March 31, 2011

 Note 7 – Subsequent Events, page 13

 4. We note that effective April 25, 2011, you changed your name to “Silver Horn Mining Ltd.” and
on April 26, 2011 you purchased certain mining claims from Can-Am Gold Corp.  Please explain
to us how you plan to account for your transactions with Can-Am Gold Corp.

We urge all persons who are responsible for the a ccuracy and adequacy of the disclosure in the
filing to be certain that the fili ng includes the information the Secu rities Exchange Act of 1934 and all
applicable Exchange Act rules require.  Since the company and its management are in possession of all
facts relating to a company’s disclosure, they ar e responsible for the accur acy and adequacy of the
disclosures they have made.

 In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in re sponse to staff comments do not foreclose the
Commission from taking any action w ith respect to 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 United States.

You may contact Eric Atallah, Staff Accountan t at (202) 551-3663 or Lynn Dicker, Reviewing
Accountant at (202) 551-3616 if you have questions re garding comments on the financial statements and
related matters.  In this regar d, do not hesitate to contact me at  (202) 551-3643 with any questions.

Sincerely,
 /s/ Lynn Dicker
   Kevin L. Vaughn
Accounting Branch Chief