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February 15, 2010
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NEWashington, DC 20549
Re:
Minco Gold Corporation (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2008
Filed July 30, 2009
File No. 001-32670
Dear Mr. Delaney,
The Company acknowledges receipt of your later dated February 4, 2010 and responds following the numbering of your letter as follows and attaches a blackline Form 20-F for your review and comment:
Form 20-F For the Fiscal Year Ended December 31, 2008
Cover Page
General
1.
An explanatory note has been added to the forepart of the amended Form 20-F.
2.
The Company will ensure that the Form 20-F is properly signed and executed and certifications are filed.
Controls and Procedures, page 86
Controls and Procedures, page 87
3.
The Changes in Internal controls have been revised and updated at page 95 of the attached blackline Form 20-F.
Report of Independent Auditors, page 103
4.
The disclosure has been revised at page 112.
Notes to Financial Statements
Note 20-Reconciliation of Canadian and United States Generally Accepted Accounting Principles-(f) Equity Investments in Minco Silver Corporation
8.
The revisions have been made at page 149.
Closing Comments
If you have any questions or concerns, please do not hesitate to contact me at 604-688-8002.
Yours truly,
/s/ Jennifer Trevitt
Jennifer Trevitt
Corporate Secretary
2772 – 1055 W. Georgia St., PO Box 11176, Vancouver, BC Canada V6E 3R5
Tel: (604)688-8002 Fax: (604)688-8030 Toll Free: (888)288-8288
E-mail: info@mincomining.com Website: www.mincomining.com