SecProbe.io

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<FILENAME>filename1.txt
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								November 15, 2005

Mr. Jon Lever
Chief Financial Officer
Wealth Minerals Ltd.
#1901-1177 W. Hastings St.
Vancouver, British Columbia V6E 2K3

	Re:	Wealth Minerals Ltd. Hhlkjldkfjonl
		20-F/A for Fiscal Year Ended November 30, 2004
		Filed November 1, 2005
      Response Letter Dated October 28, 2005
		File No. 0-26636

Dear Mr. Jon Lever:

      We have reviewed your response letter and have the following
comments.  We have limited our review of your filing to those
issues
we have addressed in our comments. Where indicated, we think you
should revise your document in response to these comments.  If you
disagree, we will consider your explanation as to why our comment
is
inapplicable or a revision is unnecessary. Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

Form 20-F/A for the Fiscal Year Ended November 30, 2004

Liquidity & Capital Resources, page 24

1. We have reviewed your response to prior comment number two and
note that the amounts reflected in your discussion of cash flows
continue to differ from the amounts reported on your statement of
cash flows. As such we reissue comment one in our letter dated
September 9, 2005.

Controls and procedures

2. We note your disclosure that there were "no significant
changes"
in your internal controls.  Please clarify whether or not there
were
any changes and indicate the period covered by your conclusion
regarding whether or not changes occurred.  Refer to Item 15(d) of
Form 20-F.

Closing Comments

       As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comments.

      You may contact Jonathan Duersch at (202) 551-3719 if you
have
questions regarding comments on the financial statements and
related
matters.  Please contact me at (202) 551-3686 with any other
questions.

      Sincerely,

								Jill S. Davis
								Branch Chief

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Jon Lever
Chief Financial Officer
November 15, 2005
page 1

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

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

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