INVESTMENT LAW GROUP
OF DAVIS GILLETT MOTTERN & SIMS, LLC
1230 Peachtree Street NE
Suite 2445
Atlanta, Georgia 30309
____________________
Telephone: (404) 607-6933 Facsimile: (678) 840-2126
November 4, 2013
Adam Turk, Esq.
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, DC 20549
Re:
Silver Falcon Mining, Inc.
Comments to Form 10-K for Fiscal Year Ended December 31, 2012
Filed April 12, 2013
File No. 000-53765
Dear Mr. Turk:
I am writing to follow-up our phone call today regarding Silver Falcon Mining, Inc.s response to your comment letter dated October 18, 2013 to the above-referenced report filed by the company. Due to the need to obtain approval of the auditor to requested changes to the audited financials, the company will need until Friday, November 8, 2013 to submit a response.
Please feel free to contact me if you have any questions.
Very truly yours,
/s/ Robert J. Mottern
Robert J. Mottern
Cc:
Pierre Quilliam
Tom Ridenour