0001521536-11-000310.txt : 20111006 0001521536-11-000310.hdr.sgml : 20111006 20111006170015 ACCESSION NUMBER: 0001521536-11-000310 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111006 DATE AS OF CHANGE: 20111006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SILVER HORN MINING LTD. CENTRAL INDEX KEY: 0001058307 STANDARD INDUSTRIAL CLASSIFICATION: POWER, DISTRIBUTION & SPECIALTY TRANSFORMERS [3612] IRS NUMBER: 650783722 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-175743 FILM NUMBER: 111129974 BUSINESS ADDRESS: STREET 1: 3266 W. GALVESTON DRIVE CITY: APACHE JUNCTION STATE: AZ ZIP: 85120 BUSINESS PHONE: (480) 288-6530 MAIL ADDRESS: STREET 1: 3266 W. GALVESTON DRIVE CITY: APACHE JUNCTION STATE: AZ ZIP: 85120 FORMER COMPANY: FORMER CONFORMED NAME: ECLIPS MEDIA TECHNOLOGIES, INC. DATE OF NAME CHANGE: 20100512 FORMER COMPANY: FORMER CONFORMED NAME: ECLIPS ENERGY TECHNOLOGIES, INC. DATE OF NAME CHANGE: 20090310 FORMER COMPANY: FORMER CONFORMED NAME: WORLD ENERGY SOLUTIONS, INC. DATE OF NAME CHANGE: 20051114 AW 1 q1100191_aw-silverhorn.htm Unassociated Document
 
SILVER HORN MINING LTD.
3266 W. Galveston Drive
Apache Junction, Arizona 85120
 
 
 
 
October 6, 2011

VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 
 
Re: 
Silver Horn Mining Ltd.
Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-175743)

Dear Ms. Breslin and Messrs. Mancuso and Jones:

Reference is made to the Registration Statement on Form S-1 (File No. 333-175743) filed with the Securities and Exchange Commission (the “Commission”) by Silver Horn Mining Ltd. (the “Company”) on July 22, 2011 (the “Registration Statement”) and to Amendment No. 1 to the Registration Statement filed with the Commission on September 26, 2011 (“Amendment No. 1”).  The Registration Statement contained a prospectus to be used in connection with the resale up to an aggregate of 57,700,000 shares of common stock owned by certain selling shareholders.  Amendment No. 1 contained a prospectus to be used in connection with a public offering by the Company of securities having an aggregate purchase price of up to $10,000,000.

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), the Company is applying for the immediate withdrawal of Amendment No. 1, together with all exhibits thereto, as the Company intends to file a completely new registration statement in connection with a public offering by the Company of its securities.  The Company has not sold any securities in connection with Amendment No. 1 and the selling shareholders have not sold any shares in connection with the Registration Statement.  The Company may in the future rely on Rule 155(c) for subsequent private offerings of its securities and utilize the “Safe Harbor” from integration provided by Rule 155 promulgated under the Securities Act.

If you have questions or require additional information, please do not hesitate to contact the Company’s outside counsel, Harvey Kesner, Esq. at (212) 930-9700.
 
 
 
Sincerely,
 
SILVER HORN MINING LTD.
 
  
 
By:  
/s/ Daniel Bleak  
  
   
Name:  
Daniel Bleak  
  
   
Title:  
Chief Executive Officer