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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001013131-04-000004.txt : 20040305
<SEC-HEADER>0001013131-04-000004.hdr.sgml : 20040305
<ACCEPTANCE-DATETIME>20040305150713
ACCESSION NUMBER:		0001013131-04-000004
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20021231
FILED AS OF DATE:		20040305

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BUENAVENTURA MINING CO INC
		CENTRAL INDEX KEY:			0001013131
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14370
		FILM NUMBER:		04651791

	BUSINESS ADDRESS:	
		STREET 1:		AVE CARLOS VILLARAN 790
		CITY:			LIMA
		STATE:			R5
		ZIP:			13
		BUSINESS PHONE:		5114192538

	MAIL ADDRESS:	
		STREET 1:		AV. CARLOS VILLARAN 790
		CITY:			LIMA
		STATE:			R5
		ZIP:			13
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>secresponse.htm
<TEXT>
<HTML>
<HEAD>

<TITLE>Dear Sir:</TITLE>
</HEAD>
<BODY>

<U><FONT SIZE=3><P ALIGN="CENTER">FORM 6-K</P>
</U><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</P>
<P ALIGN="CENTER">Washington, D.C. 20549</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">Report of Foreign Issuer</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">Pursuant to Rule 13a-16 or 15d-16 of the</P>
<P ALIGN="CENTER">Securities Exchange Act of 1934</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">For the month of December 2002</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">BUENAVENTURA MINING COMPANY INC.</P>
<P ALIGN="CENTER">(Translation of Registrant's Name into English)</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">CARLOS VILLARAN 790</P>
<P ALIGN="CENTER">SANTA CATALINA, LIMA 13, PERU</P>
<P ALIGN="CENTER">(Address of Principal Executive Offices)</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.</P>

<P ALIGN="CENTER">Form 20-F  <U> X </U>&#9;&#9;Form 40-F  ___</P>

<P>&nbsp;</P>
<P>Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.</P>

<P ALIGN="CENTER">Yes ___&#9;&#9;&#9;&#9;No  <U> X&#9;</U> </P>

<P>&nbsp;</P>
<P>If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):  82-________________.</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>This report consists of the answer to SEC's comments regarding the annual report on 20-F for the fiscal year ended December 31, 2002 filed on June 25, 2003.</P>
<P>Re: Compa&ntilde;ia de Minas Buenaventura S.A.A.</P>
<P>File o. 1-14370</P>

<P>March 4, 2004</P>

<P>&nbsp;</P>
<P>Craig C.Olinger</P>
<P>Deputy Chief Accountant,</P>
<P>Division of Corporation Finance</P>
<P>Securities and Exchange Commission</P>
<P>Washington D.C. 20549</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>Re: &#9;Compa&ntilde;&iacute;a de Minas Buenaventura S.A.A.</P>
<P>&#9;File No. 1-14370</P>
<P>&#9;Annual Report on Form 20-F for the fiscal year ended December 31, 2002</P>

<P>&nbsp;</P>
<P>Dear Sir:</P>

<P>We have received your letter dated February 11, 2004 in connection with your review of the compliance with SEC requirements of the audit reports included in the Form 20-F of Compa&ntilde;&iacute;a de Minas Buenaventura S.A.A (the &quot;Company&quot;) for the fiscal year ended December 31, 2002. </P>

<P>As indicated in your comment on the report of independent auditors on page F-2 of our Form 20-F, the auditor report of our principal auditor states that, with respect to Minera Yanacocha S.R.L. (Yanacocha), the audit opinion is based solely on the report of the other auditors. The principal auditor's report expresses an opinion on the registrant's conformity with Peruvian GAAP. However, the report of Luis W. Montero on the financial statements of Yanacocha expresses an opinion with respect to conformity with US GAAP. It is unclear which auditor has taken responsibility for the conversion of amounts from US GAAP to Peruvian GAAP.</P>

<P>The financial statements of Yanacocha that are included in our Form 20-F in compliance with Rule 3-09 of Regulation S-X contain in notes 17 and 18 thereto, a summary of significant differences between accounting principles followed by Yanacocha and Peruvian generally accepted accounting principles and a reconciliation of net income and partners' equity between US GAAP and Peruvian GAAP, respectively. In order to correct the matter relating to which auditor has taken responsibility for the reconciliation, PricewaterhouseCoopers, independent auditors of Yanacocha, have agreed to include reference regarding the reconciliation in their audit report covering the financial statements for the years ended December 31, 2003, 2002 and 2001 that will be included in our Form 20-F for the fiscal year ended December 31, 2003.</P>

<P>Pursuant to a telephone conversation of March 3, 2004, between Messrs Taiwo Danmola and Victor Burga of Ernst &amp; Young and Ms. Stephanie Hunsaker of your office, we understand that since the Company intends to file its Form 20-F for the 2003 fiscal year by the deadline of June 30, 2004, it would be sufficient for us to confirm herewith our intent to correct this matter, as indicated above, in such filing.</P>

<P>Sincerely yours,</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>Carlos Galvez</P>
<P>Chief Financial Officer</P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">Signature</P>

<P>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>
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<P>Compa&ntilde;&iacute;a de Minas Buenaventura S.A.A.</P>

<P>&nbsp;</P><DIR>

<U><P>/s/ CARLOS E. GALVEZ PINILLOS</P>
</U><P>Carlos E. G&aacute;lvez Pinillos</P>
<P>Chief Financial Officer</P>

<P>&nbsp;</P></DIR>
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<P>Date: March 5, 2004</P>

<P>&nbsp;</P>
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</TEXT>
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