<SEC-DOCUMENT>0001062993-14-005669.txt : 20150122
<SEC-HEADER>0001062993-14-005669.hdr.sgml : 20150122
<ACCEPTANCE-DATETIME>20140926172341
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-14-005669
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST MAJESTIC SILVER CORP
		CENTRAL INDEX KEY:			0001308648
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		925 WEST GEORGIA STREET
		STREET 2:		SUITE 1805
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 3L2
		BUSINESS PHONE:		604-688-3033

	MAIL ADDRESS:	
		STREET 1:		925 WEST GEORGIA STREET
		STREET 2:		SUITE 1805
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 3L2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST MAJESTIC RESOURCE CORP
		DATE OF NAME CHANGE:	20041115
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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   <TITLE> First Majestic Silver Corp.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=right>September 26, 2014 </P>
<P align=justify><B>Ms. Tia L. Jenkins <BR></B>Senior Assistant Chief Accountant
<BR>Office of Beverages, Apparel, and Mining <BR>Division of Corporation Finance
<BR>U.S. Securities and Exchange Commission <BR>100 F Street, N.E.
<BR>Washington, D.C. 20549 </P>
<P style="MARGIN-LEFT: 5%" align=justify><B>Re: First Majestic Silver Corp.
<BR></B><B>Form 40-F for the Year Ended December 31, 2013 <br>
</B><B>Filed March
27, 2014 <BR>
</B><B>File No. 001-34984</B> <B></B></P>
<P align=justify>Dear Ms. Jenkins: </P>
<P align=justify>Further to your letter dated September 17, 2014, we request an
extension for filing our response until October 31, 2014. Our technical team is
currently working on the December 2014 technical report for La Guitarra and we
are requesting the additional time in order to prepare the extensive list of
information that has been requested. </P>
<P align=justify>If you have any questions regarding the above, please contact
me at (604) 688-3033 or Stewart Muglich of Clark Wilson, LLP at (604) 687-5700.
</P>
<P align=justify>Very truly yours, </P>
<P align=justify>/s/ <B>Raymond Polman, CA </B></P>
<P align=justify>Raymond Polman<B>, </B>Chief Financial Officer<B> </B></P>
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cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">cc: </TD>
    <TD>
      <P align=justify>Jamie Kessel, Securities and Exchange Commission
      <BR>Rufus Decker, Securities and Exchange Commission <BR>Keith Neumeyer,
      President and Chief Executive Officer <BR>Salvador Garcia, Chief Operating
      Officer <BR>Ramon Mendoza, Vice President of Technical Services
      <BR>Stewart Muglich, Clark Wilson, LLP</P></TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>James Beeby, McCullough O&#146;Connor Irwin, LLP <BR>Terry
      Neill, Deloitte LLP</P></TD></TR></TABLE><BR>
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