0001140361-07-001512.txt : 20110624 0001140361-07-001512.hdr.sgml : 20110624 20070119153137 ACCESSION NUMBER: 0001140361-07-001512 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CIGMA METALS CORP CENTRAL INDEX KEY: 0001083410 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] IRS NUMBER: 980203244 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C.VELAZQUEZ 150 STREET 2: MADRID, SPAIN CITY: 28002 STATE: U3 ZIP: 00000 BUSINESS PHONE: 34-609-001424 MAIL ADDRESS: STREET 1: C.VELAZQUEZ 150 STREET 2: MADRID, SPAIN CITY: 28002 STATE: U3 ZIP: 00000 CORRESP 1 filename1.txt CIGMA METALS CORPORATION 1 EDITH PLACE, COOLUM BEACH, QUEENSLAND, AUSTRALIA 4573 TELEPHONE: +61 4111 56177 FACSIMILE: +61-7-54716370 BY EDGAR -------- January 19, 2007 U.S. Securities and Exchange Commission 100 F Street NE Washington, D.C. 20549 Attention: Jill Davis Mail Stop: 7010 RE: Cigma Metals Corporation Form 10-KSB for the Fiscal Year Ended December 31, 2005; and Amendment No. 5 (filed January 19, 2007) Registration Statement on Form SB-2 (file no. 333-136755). In further response to your letter of December 8, 2006, we have filed an amendment to our Form 10KSB for the fiscal year ended December 31, 2005 so as to include the auditors' reports contained in the amendment to our registration statement on Form SB-2 as amended. We hope that you find the foregoing responsive to the Staff's comments. Very truly yours, Cigma Metals Corporation By: /s/ Lars Pearl -------------- Lars Pearl, President