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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001172593-03-000064.txt : 20031215
<SEC-HEADER>0001172593-03-000064.hdr.sgml : 20031215
<ACCEPTANCE-DATETIME>20031215165146
ACCESSION NUMBER:		0001172593-03-000064
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031210
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20031215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW JERSEY MINING CO
		CENTRAL INDEX KEY:			0001030192
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				820490295
		STATE OF INCORPORATION:			ID
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28837
		FILM NUMBER:		031055080

	BUSINESS ADDRESS:	
		STREET 1:		89 APPLEBERG RD
		STREET 2:		PO BOX 1019
		CITY:			KELLOGG
		STATE:			ID
		ZIP:			83837
		BUSINESS PHONE:		2087833331

	MAIL ADDRESS:	
		STREET 1:		89 APPLEBERG ROAD
		STREET 2:		PO BOX 1019
		CITY:			KELLOGG
		STATE:			ID
		ZIP:			83837
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>doc1.txt
<TEXT>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): December 10, 2003

                            NEW JERSEY MINING COMPANY
             (Exact name of registrant as specified in its charter)





          Idaho                        000-28837                82-0490295
(State or other jurisdiction    (Commission File Number)      (IRS Employer
     of  incorporation)                                     Identification  No.)



         P.O. Box 1019 (Street: 89 Appleberg Rd.) Kellogg, Idaho, 83837
                    (Address of principal executive offices)

         Registrant's telephone number, including area code 208-783-3331



<PAGE>














ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT

Effective December 10, 2003, the Board of Directors of New Jersey Mining Company
(the  "Company"),  recommended  and  directed:

(a)  The  dismissal  of Nathan Wendt, CPA ("Wendt") as the Company's independent
accountant  and the engagement of DeCoria, Maichel & Teague P.S. ("DM&T") as the
Company's  independent  accountants  to audit the Company's financial statements
for  the  year  ending  December  31,  2003.

The report of Wendt on the Company's financial statements for the past two years
did  not  contain  an  adverse  opinion  or  a disclaimer of opinion and was not
qualified  or  modified  as  to audit scope or accounting principles.  Wendt did
modify  its report as to the uncertainty of the Company's ability to continue as
a  going  concern.

In  connection with the audits of the Company's financial statements for each of
the  two  years  ended December 31, 2002 and 2001, and in the subsequent interim
periods,  there  were  no  disagreements  between  the  Company and Wendt on any
matters  of  accounting principles or practices, financial statement disclosure,
or  auditing  scope  or  procedures that, if not resolved to the satisfaction of
Wendt,  would  have  caused Wendt to make reference to the subject matter of the
disagreement(s) in its report.  During the two years ended December 31, 2002 and
2001  and  through  December  10, 2003, there have been no reportable events (as
defined in Securities and Exchange Commission Regulation SK Item 304(a)(1)(iv)).

(b)  The  Company  provided  a  copy of the disclosure contained in this Current
Report on Form 8-K to Wendt and requested it to furnish it a letter addressed to
the  Securities  and  Exchange  Commission  stating  whether  it agrees with the
disclosures  made  herein.  A  copy  of that letter, dated December 15, 2003, is
filed  as  Exhibit  2.1  to  this  Current  Report  on  Form  8-K.






<PAGE>
                                   SIGNATURES

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  hereunto  duly  authorized.



                        NEW  JERSEY  MINING  COMPANY

                        Date:  December  15,  2003
                              ---------------------


                        By: /s/Grant A. Brackebusch
                            -----------------------

                        Name:  Grant  A.  Brackebusch
                             ----------------------

                        Title:  Vice  President
                               --------------------

<PAGE>






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>3
<FILENAME>doc2.txt
<TEXT>
Exhibit  2.1


                                  NATHAN  WENDT
                                  -------------
                           Certified Public Accountant



Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington  D.C.  20549

Gentlemen:

I  have  read  the statements made under Item 4 of the report on Form 8-K of New
Jersey Mining Company, dated December 10, 2003, and have the following comments:

- -   With  respect to Item 4(a) and (b) I agree with the statements made by New
    Jersey  Mining  Company.

Very  truly  yours,

Nathan  Wendt,  CPA
/s/  Nathan  Wendt





</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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