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
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Re:
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Silver Horn Mining Ltd.
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Withdrawal of Registration Withdrawal
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 of 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.
Silver
Horn Mining Ltd. (the “Company”) hereby requests that its Rule 477 withdrawal request filed with the Commission on
October 4, 2011 be withdrawn. 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.
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.
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Sincerely,
SILVER HORN MINING LTD.
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By:
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/s/ Daniel Bleak
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Name:
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Daniel Bleak
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Title:
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Chief Executive Officer
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