| Golden Queen Mining Co. Ltd. |
| 6411 Imperial Avenue |
| Vancouver, BC V7W 2J5 |
| February 25, 2013 |
| VIA EDGAR |
| United States Securities and Exchange Commission |
| Division of Corporate Finance |
| 100 F Street, NE |
| Washington, DC 20549 |
| Attention: Tia L. Jenkins |
| Dear Madame: |
| Re: | Form 10-K for Fiscal Year Ended December 31, 2011 |
| Form 10-Q for Fiscal Quarter Ended September 30, 2012 | |
| File No. 000-21777 |
We write further to your letter dated February 20, 2013. We are currently in the process of preparing a response letter and consequent amendments to our filings to address your comments.
We anticipate responding to the U.S. Securities and Exchange Commission within twenty (20) business days of this letter to ensure that the filing of our response is complete and properly addresses your comments.
We trust the foregoing is satisfactory.
Yours truly,
GOLDEN QUEEN MINING CO. LTD.
| Per: | /s/ Lutz Klingmann | |
| Lutz Klingmann, President |
