<SEC-DOCUMENT>0001062993-17-003529.txt : 20170920
<SEC-HEADER>0001062993-17-003529.hdr.sgml : 20170920
<ACCEPTANCE-DATETIME>20170804155357
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-17-003529
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20170804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Osisko Gold Royalties LTD
		CENTRAL INDEX KEY:			0001627272
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1100 AVENUE DES CANADIENS-DE-MONTREAL
		STREET 2:		SUITE 300
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 2S2
		BUSINESS PHONE:		514-940-0670

	MAIL ADDRESS:	
		STREET 1:		1100 AVENUE DES CANADIENS-DE-MONTREAL
		STREET 2:		SUITE 300
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 2S2
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Osisko Gold Royalties Ltd.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=justify>August 4, 2017 </P>
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  <TR vAlign=top>
    <TD align=left>Mr. Craig Arakawa </TD></TR>
  <TR vAlign=top>
    <TD align=left>Accounting Branch Chief </TD></TR>
  <TR vAlign=top>
    <TD align=left>Office of Beverages, Apparel and Mining </TD></TR>
  <TR vAlign=top>
    <TD align=left>Securities and Exchange Commission </TD></TR>
  <TR vAlign=top>
    <TD align=left>100 F Street, N.E. </TD></TR>
  <TR vAlign=top>
    <TD align=left>Washington, D.C. 20549 </TD></TR></TABLE><BR>
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  <TR vAlign=top>
    <TD align=left><B>Re:</B> </TD>
    <TD align=left width="95%"><B>Osisko Gold Royalties Ltd.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%"><B>Form 40-F for the Year Ended December 31,
      2016</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%"><B>Filed March 27, 2017</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%"><B>File No. 001-37814</B> </TD></TR></TABLE>
<P align=justify>Dear Mr. Arakawa, </P>
<P align=justify>This letter responds to the staff&#146;s comments set forth in the
July 21, 2017 letter regarding the above-referenced Form 40-F. For your
convenience, the staff&#146;s comments are included below in bold font followed by
our responses. </P>
<P align=justify><B><U>Form 40-F for the Year Ended December 31, 2016</U></B><B> <U>
<br>
Exhibit 99.2</U></B><B> <U><br>
Financial Statements</U></B><B> <U><br>
Notes to the Consolidated Financial Statements</U></B><B> <U><br>
4. Significant Accounting Policies</U></B><B> <U><br>
(k) Royalty Interests, page 15</U></B><B> </B></P>
<P align=justify><B>Staff Comment No. 1 </B></P>
<DIV align=center>
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    <TD align=left>
      <P align=justify><B>We note your accounting policy disclosure states that
      you may</B> <B>include a portion of resources expected to be converted
      into</B> <B>reserves in the unit-of production calculation for determining
      the</B> <B>depletion of your producing royalty interests. To enhance
      our</B> <B>understanding of your accounting policy, please:</B>
  </P></TD></TR></TABLE></DIV>
<BR>
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  <TR vAlign=top>
    <TD align=left >
      <P align=justify>&#149;</P></TD>
    <TD align=left width="95%">
      <P align=justify><B>Tell us the percentage and amount of measured,
      indicated and</B> <B>inferred resources that you include in the portion of
      resources</B> <B>expected to be converted as reserves.</B> </P></TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify><I>Response</I>: For the producing royalty interests, the
      aggregate underlying proven and probable reserves (P&amp;P), measured and
      indicated resources (M&amp;I) and inferred resources (I) and those
      included in the depletion base are based on National Instrument 43- 101,
      <I>Standards of Disclosure for Mineral Projects </I>reports and other
      information published, filed and/or provided by the owner or operator of
      the property or the mine regarding the reserves and resources. The
      following table outlines the aggregate resource ounces for the producing
      royalty interests subject to depletion as at December 31, 2016:
  </P></TD></TR></TABLE></DIV><BR>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
borderColor=#000000 cellSpacing=0 cellPadding=3 width="80%" border=1>

  <TR vAlign=top>
    <TD align=left><BR><BR></TD>
    <TD align=left width="33%"><B>Measured and</B> <BR><B>Indicated</B>
      <BR><B>Resources</B> </TD>
    <TD align=left width="33%"><B>Inferred</B> <BR><B>Resources</B> <BR></TD></TR>
  <TR vAlign=top>
    <TD align=left>Total ounces </TD>
    <TD align=left width="33%">1,001,685 </TD>
    <TD align=left width="33%">3,118,045 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Total ounces used for <BR>depletion base </TD>
    <TD align=left width="33%">500,843 <BR></TD>
    <TD align=left width="33%">&#150; <BR></TD></TR>
  <TR vAlign=top>
    <TD align=left>Weighted average percentage <BR>expected to be converted as
      <BR>P&amp;P and used for depletion <BR>base </TD>
    <TD align=left width="33%">50% <BR><BR><BR></TD>
    <TD align=left width="33%">&#150; <BR><BR><BR></TD></TR></TABLE></DIV><BR>
<DIV align=center>
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  <TR vAlign=top>
    <TD align=left>
      <P align=justify>No inferred resources are considered in the resources
      expected to be converted into reserves for purposes of the calculation of
      depletion. </P>
      <P align=justify>The following table outlines the amount of depletion
      expense recorded for the producing royalty interests with and without the
      inclusion of M&amp;I for the year ended December 31, 2016:
  </P></TD></TR></TABLE></DIV><BR>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
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  <TR vAlign=top>
    <TD align=left><BR></TD>
    <TD align=left width="50%"><B>For the year ended December 31,</B>
      <BR><B>2016</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left>Depletion expense with the <BR>inclusion of the portion of
      M&amp;I <BR>estimated to be converted in <BR>P&amp;P </TD>
    <TD align=left width="50%">$11,291,000 <BR><BR><BR></TD></TR>
  <TR vAlign=top>
    <TD align=left>Depletion expense without the <BR>inclusion of M&amp;I </TD>
    <TD align=left width="50%">$11,948,000 <BR></TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>Difference ($) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="50%">$657,000 </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>Difference (%) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="50%">5.5%
    </TD></TR></TABLE></DIV><BR>
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  <TR vAlign=top>
    <TD align=left >
      <P align=justify>&#149;</P></TD>
    <TD align=left width="95%">
      <P align=justify><B>Tell us how you determine whether a resource is
      reasonably</B> <B>expected to be converted to proven and probable
      reserves.</B> <B>Please provide us with your history of converting
      resources into</B> <B>proven and probable reserves. If inferred resources
      have been</B> <B>included, please also separately address your history
      of</B> <B>converting inferred resources into reserves.</B> </P></TD></TR>
  <TR>
    <TD align=left >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
      <P align=justify></P></TD>
    <TD align=left width="95%">
      <P align=justify><I>Response</I>: </P></TD></TR>
  <TR>
    <TD align=left >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify>Osisko Gold Royalties Ltd was formed following the
      friendly acquisition of Osisko Mining Corporation by Agnico Eagle Mines
      Limited and Yamana Gold Inc. and commenced active operations on June 16,
      2014. As such, we have a limited history of converting resources into
      proven and probable reserves as a royalty company. Therefore, the
      inclusion of a portion of M&amp;I in the depletion calculation depends on
      the type, location and characteristics of the deposit. At each reporting
      period, we review whether M&amp;I are reasonably expected to be converted
      to P&amp;P. The analysis is performed for each royalty interest and is
      based on National Instrument 43-101, <I>Standards of Disclosure</I> <I>for
      Mineral Projects </I>reports and other information published, filed and/or
      provided by the owner or operator of the property or the mine regarding
      the P&amp;P and M&amp;I. Ultimately, the inclusion of a portion of M&amp;I
      is judgmental and reflects our best estimate of the useful life of our
      producing royalty interests based on our knowledge of the mining industry
      and of our assets. Finally, as illustrated in the table above, total
      M&amp;I ounces used for depletion base does not have a significant impact
      on our annual depletion expense. </P></TD></TR>
  <TR>
    <TD align=left >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify>No inferred resources are considered in the resources
      expected to be converted into reserves for purposes of the calculation of
      depletion. </P></TD></TR>
  <TR>
    <TD align=left >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left >
      <P align=justify>&#149;</P></TD>
    <TD align=left width="95%">
      <P align=justify><B>Tell us the number of years of historical data that
      you have used</B> <B>to estimate your projected rates of converting
      resources to</B> <B>proven and probable reserves and discuss whether this
      historical</B> <B>data is indicative of future conversion rates.</B>
    </P></TD></TR>
  <TR>
    <TD align=left >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify><I>Response</I>: The period on which the analysis is
      performed will depend on the information available as well as the mine
      stage (historical period of operations, geological attributes). For our
      producing royalty interests, the historical data used varies between three
      to five years except for the new mines for which the period is shorter,
      but in which case we may consider data from a similar deposit. As
      indicated above, we have a limited history of converting resources into
      proven and probable reserves as a royalty company. However, the historical
      data available combined with other information used to determine the
      percentage expected to be converted as P&amp;P is indicative of future
      conversion rates as per our judgement. </P></TD></TR></TABLE></DIV>
<BR>
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  <TR vAlign=top>
    <TD align=left >&#149;</TD>
    <TD align=left width="95%">
      <P align=justify><B>If inferred resources have been included, please tell
      us your basis</B> <B>for their inclusion given that the tonnage, grade and
      mineral</B> <B>content can typically only be estimated with a low level
      of</B> <B>confidence and explain to us how you compensated for this
      lower</B> <B>confidence level.</B> </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify><I>Response</I>: No inferred resources are considered in
      the resources expected to be converted into reserves for purposes of the
      calculation of depletion. </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left >&#149;</TD>
    <TD align=left width="95%">
      <P align=justify><B>Provide us the amount of depletion expense for each
      producing</B> <B>royalty interest with and without the inclusion of
      inferred</B> <B>resources in the denominator for the year ended December
      31,</B> <B>2016 and the most recently reported 2017 interim period.</B>
      </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="95%">
      <P align=justify><I>Response</I>: No inferred resources are included for
      purposes of the calculation of the depletion expense.
</P></TD></TR></TABLE></DIV>
<P align=justify>If you have any questions regarding our responses, please do
not hesitate to contact the undersigned at (514) 940-0670. </P>
<TABLE
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cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="88%" colSpan=2>Sincerely, </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="88%" colSpan=2>Osisko Gold Royalties Ltd </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="83%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="88%" colSpan=2>/s/Elif L&#233;vesque </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="83%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="88%" colSpan=2>Elif L&#233;vesque </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="88%" colSpan=2>Chief Financial Officer </TD></TR>
  <TR>
    <TD  >&nbsp;</TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="83%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%" >Cc: </TD>
    <TD align=left width="83%">Paul, Weiss, Rifkind, Wharton &amp; Garrison
      LLP </TD></TR>
  <TR vAlign=top>
    <TD align=left  >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="83%">PricewaterhouseCoopers LLP </TD></TR></TABLE>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
