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| SILVER WHEATON CORP. |
VIA EDGAR AND FACSIMILE September 7, 2007 Mr. John Cannarella |
| T: 604. 684.9648 www.silverwheaton.com |
RE:
Silver Wheaton Corp.
Form 40-F for the Fiscal Year Ended December 31, 2006
Filed on March 26, 2007
File No. 001-32480
Dear Mr. Cannarella:
Please accept this request for an extension to respond to your comment letter of August 22, 2007.
We received your comment letter on September 6, 2007 and have commenced working with our auditors and counsel to ensure the completeness of our responses to these comments. However, additional time is required to coordinate this effort. Therefore, we would propose to provide our written response to you on or before September 21, 2007.
Should you have further questions, please contact the undersigned (phone: 1 604 696 3043, facsimile: 1 604 684 3123).
Yours truly,
Nolan Watson
Chief Financial Officer
cc:
Glenn Ives
Deloitte & Touche LLP
Mark Bennett
Cassels Brock & Blackwell LLP
Gil Cornblum
Dorsey & Whitney LLP