0000000000-20-004761.txt : 20200812
0000000000-20-004761.hdr.sgml : 20200812
20200528192853
ACCESSION NUMBER: 0000000000-20-004761
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20200528
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: PAN AMERICAN SILVER CORP
CENTRAL INDEX KEY: 0000771992
STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040]
IRS NUMBER: 000000000
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 1500-625 HOWE STREET
CITY: VANCOUVER
STATE: A1
ZIP: V6C 2T6
BUSINESS PHONE: 604-684-1175
MAIL ADDRESS:
STREET 1: 1500 625 HOWE ST
CITY: VANCOUVER
STATE: A1
ZIP: V6C 2T6
FORMER COMPANY:
FORMER CONFORMED NAME: PAN AMERICAN MINERALS CORP
DATE OF NAME CHANGE: 19950608
PUBLIC REFERENCE ACCESSION NUMBER: 0000771992-20-000017
LETTER
1
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TEXT-EXTRACT
2
filename2.txt
United States securities and exchange commission logo
May 28, 2020
A. Robert Doyle
Chief Financial Officer
Pan American Silver Corporation
1500-625 Howe Street
Vancouver, British Columbia
V6C 2T6
Re: Pan American Silver
Corp.
Form 40-F for the
Year Ended December 31, 2019
Filed March 12,
2020
File No. 000-13727
Dear Mr. Doyle:
We have reviewed your
filing and have the following comment.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Form 40-F for the Year Ended December 31, 2019
Exhibit 1.3 Audited Consolidated Financial Statements
Note 8 - Tahoe Acquisition, page 32
1. You disclose that you
determined the fair value of the contingent value rights issued to the
Tahoe shareholders
based on a residual amount of the Tahoe shares acquired less the cash
consideration and fair
value of the Pan American shares you issued. Please tell us how
your determination of
the acquisition-date fair value of the contingent value rights is
consistent with
paragraph 39 of IFRS3 and the fair value measurement principles and
valuation techniques of
IFRS13.
We remind you that the company and its management are
responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
action by the staff.
A. Robert Doyle
Pan American Silver Corporation
May 28, 2020
Page 2
You may contact Brian McAllister, Staff Accountant, at (202) 551-3341 or
Craig
Arakawa, Accounting Branch Chief, at (202) 551-3650 if you have questions
regarding
comments on the financial statements and related matters.
FirstName LastNameA. Robert Doyle Sincerely,
Comapany NamePan American Silver Corporation
Division of
Corporation Finance
May 28, 2020 Page 2 Office of Energy &
Transportation
FirstName LastName