-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, An1qgXmhA85GdFr0ZPtetTD7rx54P4J3UgGhYnvpaPU/DcNB1TQr8a5vBHhR7ALl M2rFBs5VuNEAwhmOP8N8ww== 0000000000-05-057947.txt : 20060912 0000000000-05-057947.hdr.sgml : 20060912 20051116103228 ACCESSION NUMBER: 0000000000-05-057947 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051116 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ALMADEN MINERALS LTD CENTRAL INDEX KEY: 0001015647 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 750 WEST PENDER STREET STREET 2: #1103 CITY: VANCOUVER STATE: A1 ZIP: V6C 2T8 BUSINESS PHONE: (604) 689-7644 MAIL ADDRESS: STREET 1: 750 WEST PENDER STREET STREET 2: SUITE 1103 CITY: VANCOUVER STATE: A1 ZIP: V6C 2T8 PUBLIC REFERENCE ACCESSION NUMBER: 0001137171-05-000405 LETTER 1 filename1.txt July 20, 2005 via facsimile and U.S. mail Mr. Duane Poliquin President Almaden Minerals Ltd. 750 West Pender Street, Suite 1103 Vancouver, British Columbia Canada V6C 2T8 Re: Almaden Minerals Ltd. Form 20-F, filed June 13, 2005 File No. 000-28528 Dear Mr. Poliquin: In response to your fax dated July 19, 2005, we have reviewed the amendment requirements as defined by the 1934 act regarding amendments for 20-F periodic reports. As described in Section 12b- 15, individual page revisions alone are not sufficient. However the complete text of the amended item or section with the appropriate cover, signatures, and certifications will be accepted. The statement from the company regarding the adequacy and accuracy of the disclosure and other comments should be filed electronically. Below are proposed responses to your recent inquiry referenced back to the original comment letter. The MOR Prospect - Canada, page 58 History and recent work, page 59 1. Based on the proposed black-lined revisions for draft pages 59- 63, we have no further comments. The Sam Prospect - Canada, Geology and mineralization, page 61 2. Based on the proposed black-lined revisions for draft pages 59- 63, we have no further comments. The Logan Property - Canada, page 68 3. The 1988 estimate prepared by Cordilleran Engineering Ltd. as referenced on draft page 72 is not categorized to CIM standards and cannot be disclosed. History and Recent Work, page 69 4. Provide the following language prior to the inferred resource estimate on draft page 73, Cautionary Note to U.S. Investors concerning estimates of Inferred Resources. This section uses the term "inferred resources." We advise U.S. investors that while this term is recognized and required by Canadian regulations, the U.S. Securities and Exchange Commission does not recognize it. "Inferred resources" have a great amount of uncertainty as to their existence, and great uncertainty as to their economic and legal feasibility. It cannot be assumed that all or any part of an Inferred Mineral Resource will ever be upgraded to a higher category. Under Canadian rules, estimates of Inferred Mineral Resources may not form the basis of feasibility or pre-feasibility studies, except in rare cases. U.S. investors are cautioned not to assume that part or all of an inferred resource exists, or is economically or legally minable. You may contact George (Ken) Schuler, mining engineer, at (202) 551-3718 or, in his absence, Roger Baer, mining engineer, at (202) 551-3705, if you have questions regarding engineering comments. Please contact me at (202) 551-3740 with any other questions. Direct all correspondence to the following ZIP code: 20549-7010. Sincerely, H. Roger Schwall Assistant Director ?? ?? ?? ?? Mr. Duane Poliquin Almaden Minerals Ltd. July 20, 2005 Page 2 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----