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<SEC-DOCUMENT>0001062993-08-000812.txt : 20080411
<SEC-HEADER>0001062993-08-000812.hdr.sgml : 20080411
<ACCEPTANCE-DATETIME>20080225183706
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-08-000812
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080225

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		89 APPLEBERG RD
		STREET 2:		PO BOX 1019
		CITY:			KELLOGG
		STATE:			ID
		ZIP:			83837
		BUSINESS PHONE:		208-783-3331

	MAIL ADDRESS:	
		STREET 1:		89 APPLEBERG ROAD
		STREET 2:		PO BOX 1019
		CITY:			KELLOGG
		STATE:			ID
		ZIP:			83837
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE HTML PUBLIC "07 Summary SEC Review Comments V2.2.pdf">


<HTML>
<HEAD>
   <TITLE>Filed by Automated Filing Services Inc. (604) 609-0244 - New Jersey Mining Co. - Correspondence</TITLE>
   <META name="HandheldFriendly" content="true">
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<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>New Jersey Mining Company</FONT><BR></B>P.O. BOX
1019 <BR>KELLOGG, ID 83837<BR>(208) 783-3331 [PHONE OR FAX]</P>
<P align=right>February 25, 2008</P>
<P align=justify>Jill S. Davis, Branch Chief<BR>
  United States Securities and Exchange Commission <BR>
  Division of Corporation Finance <BR>
  100 F Street,
NE<BR>Mail Stop 7010 <BR>Washington, D.C. 20549-7410</P>
<P align=justify>Dear Ms. Davis:</P>
<P align=justify>We have reviewed all comments relating to your review letters
dated December 19, 2007 and February 6, 2008 pertaining to the Company&#146;s 2006
Form 10-KSB filed March 28, 2007 and 2007 Form 10QSB for Fiscal Quarter Ended
September 30, 2007 filed November 13, 2007. Our responses to those comments and
proposed amendments to the 2006 Form 10-KSB have been filed as correspondence on
January 10, 2008 and February 8, 2008. As we discussed with you via telephone on
the morning of February 25, 2008, we recognize and agree with you on the
resolutions that are a summation of those two letters. We also agree that the
summation of these changes while recognized does not require that an amended
Form 10-KSB be filed for 2006 but we will incorporate all changes into our
filings from this point forward starting with and including our Form10-KSB for
the year ending December 31, 2007.</P>
<P align=justify><B><U>Summation of Review</U></B></P>
<P align=center><B><U>Form 10-KSB Filed March 28, 2007</U></B></P>
<P align=justify><B><U>Report of Independent Registered Public Accounting firm,
page 27</U></B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >1. </TD>
    <TD align=left width="95%">
      <P align=justify>Our Auditors will continue to exclude from their opinion
      the inception to date portions of the statements of operations, changes in
      stockholders&#146; equity and accumulated comprehensive income, and cash flows.
      These portions will continue to be labeled &#147;unaudited&#148; in the financial
      statements. </P></TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Statement of Operations, page 30
  </U></B></TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >2. </TD>
    <TD align=left width="95%">
      <P align=justify>We will change our presentation of timber revenue and
      expenses from net to gross and add a timber sales footnote to specifically
      discuss this portion of our business. </P></TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Note 1. Description of Business, page 35
      </U></B></TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD align=left >3. </TD>
    <TD align=left width="95%">
      <P align=justify>We will change our terminology relating to gold and
      concentrate sales from &#147;Revenue&#148; to &#147;Income earned during the development
      stage&#148;. We will also change our revenue policy footnote accordingly.
    </P></TD></TR></TABLE>
<P align=center>1</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_2></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Note 5. Mineral Properties, page 41</U></B>
    </TD></TR>
  <TR>
    <TD align=left  colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >4. </TD>
    <TD align=left width="95%">
      <P align=justify>We will no longer make a differentiation between
      &#147;Deferred Costs&#148; and &#147;Capitalized Development&#148;, Such costs will be
      referred to as &#147;Deferred Development&#148;. We will also revise our accounting
      policy footnote relating to Mine Exploration and Development accordingly.
      </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Engineering Comments</U></B> </TD></TR>
  <TR>
    <TD align=left  colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Reserves, page 12</U></B> </TD></TR>
  <TR>
    <TD align=left  colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >5. </TD>
    <TD align=left width="95%">
      <P align=justify>We will add a statement to the effect that proven and
      probable reserves cannot be readily separated to the 10-KSB. </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >6. </TD>
    <TD align=left width="95%">
      <P align=justify>We will use an historic three year gold price in the
      reserve calculations. </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center colSpan=2><B><U>Form 10-QSB for the Fiscal Quarter Ended
      September 30, 2007</U></B> </TD></TR>
  <TR>
    <TD align=center  colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left colSpan=2><B><U>Controls and Procedures, page 11</U></B>
  </TD></TR>
  <TR>
    <TD align=left  colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >7. </TD>
    <TD align=left width="95%">
      <P align=justify>We will in future filings, state whether or not our
      disclosure controls and procedures are effective at accomplishing all of
      the items included within the definition of disclosure controls and
      procedures as defined in Rule 13a-15(e) of the Exchange Act.
  </P></TD></TR></TABLE>
<P align=justify><B><U>Closing Comments</U></B></P>
<P align=justify>In accordance with the Staff&#146;s request, we acknowledge
that:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>The Company is responsible for the adequacy and accuracy of the disclosure
  in its filings with the Commission;
  <LI>Staff comments or changes to disclosure in response to Staff comments do
  not foreclose the Commission from taking any action with respect to the
  filings; and
  <LI>The Company may not assert Staff comments as a defense in any proceeding
  initiated by the Commission or any person under the federal securities laws of
  the United States. </LI></UL>
<P align=justify>We hope that our response adequately addresses the Staff&#146;s
comments and respectfully request that the Staff advise us at its earliest
convenience if the Staff believes that any of the responses set forth in this
letter are incomplete or unsatisfactory or if the Staff has any further comments
on our filings.</P>
<P align=justify>Sincerely,</P>
<P align=justify>Fred W. Brackebusch <BR>President</P>
<P align=center>2</P>
<HR align=center width="100%" color=black noShade SIZE=5>

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</SEC-DOCUMENT>
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