From: Ronald J. Simpson
Sent: April 1, 2005
Subject: File No. 265-23

To Advisory Committee on Smaller Public Companies From Minefinders Corporation Ltd.

Subject File # 265-23

Dear Sirs,

  1. Minefinders Corporation Ltd. ("MFL") is incorporated in Ontario, Canada, and is a reporting issuer in Quebec, Ontario, Manitoba, Saskatchewan, Alberta and British Columbia. Its common shares are listed on the Toronto Stock Exchange and on the American Stock Exchange.
  2. For US reporting purposes, MFL is a foreign private issuer and makes quarterly S-6 and annual 40-F filings pursuant to the USA/Canada Multi-Jurisdiction Disclosure System.
  3. MFL has a direct interest in the work and proposed agenda of the Advisory Committee: our current market capitalization is approximately US $ million, and we consider ourselves to be a small company by almost any other definition.
  4. The Committee's proposed agenda is wide-ranging and ambitious, but we would like to suggest one more issue to add to that agenda. We believe that the Committee should consider the feasibility and desirability of applying any "Concessionary" or reduced compliance regime it may recommend for domestic issuers specifically to foreign private issuers also. If this were done, then it would be the responsibility of such issuers to meet the higher of the Canadian and US standards that would then apply.

Yours very truly

"Ronald J. Simpson"

Chief Financial Officer,
Minefinders Corporation Ltd.