-----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, LD/0LDllNXwRri1AGi3isR94CJZI58JGTuSDddBEGRnSE/PnLRoAhnNwgnf3Bmg4 SwhfyAKR14VFSrLGEG2tEg== 0001204459-08-000697.txt : 20080523 0001204459-08-000697.hdr.sgml : 20080523 20080404170344 ACCESSION NUMBER: 0001204459-08-000697 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLOMBIA GOLDFIELDS LTD CENTRAL INDEX KEY: 0001223663 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 816 FEACE PORTAL DR. STREET 2: PNB 55 CITY: BLAINE STATE: WA ZIP: 98230 BUSINESS PHONE: 416-203-3856 MAIL ADDRESS: STREET 1: 208-8 KING ST EAST CITY: TORONTO STATE: A6 ZIP: M5C 1B5 FORMER COMPANY: FORMER CONFORMED NAME: COLUMBIA GOLDFIELDS LTD DATE OF NAME CHANGE: 20050516 FORMER COMPANY: FORMER CONFORMED NAME: SECURE AUTOMATED FILING ENTERPRISES DATE OF NAME CHANGE: 20030319 CORRESP 1 filename1.htm Colombia Goldfields Ltd.: Acceleration Request - Prepared by TNT Filings Inc.

Colombia Goldfields Ltd.
8 King Street East, Suite 208
Toronto, Ontario
Canada M5C 1B5

April 4, 2008

VIA FAX AND EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
Attention: H. Roger Schwall, Assistant Director

Colombia Goldfields Ltd.
Registration Statement on Form S-3

Dear Mr. Schwall:

Colombia Goldfields Ltd. (the "Company") has filed on the date hereof by way of EDGAR, Amendment No. 1 to the Company's Registration Statement on Form S-3 (File No. 333-148524) (as amended, the "Registration Statement").

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests that the Securities and Exchange Commission (the "Commission") take such action as is necessary to accelerate the effective date of the Registration Statement to 9:00 a.m. on April 8, 2008 or as soon as practicable thereafter.

In making such request, the Company hereby acknowledges the following:

  1. should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     

  2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     

  3. the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct questions or comments regarding this letter to Shane Smyth (416-360-2965) of Shearman & Sterling LLP, the Company's counsel. Please also notify Shane Smyth of the effectiveness of the Registration Statement.

  Very truly yours,
  COLOMBIA GOLDFIELDS LTD.
   
   
  By: /s/ James Kopperson              
        Name: James Kopperson
        Title: Chief Financial Officer
   
cc:  Sean Donahue
            Securities and Exchange Commission  
       Christopher J. Cummings  
       Shane M. Smyth  
            Shearman & Sterling LLP  

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