Golden Queen Mining Co. Ltd.
January 10, 2018
Via: First Class Mail and EDGAR
Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Attention: Mr. Ruiari Regan
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| Re: | Golden Queen Mining Co. Ltd. Registration Statement on Form S-3 File No. 333-221969 |
Ladies and Gentlemen:
On behalf of Golden Queen Mining Co. Ltd., a British Columbia corporation (“Golden Queen”), we hereby respectfully request that the United States Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (SEC File No. 333-221969) and to permit said Registration Statement to become effective at 4:00 p.m. Eastern Time on January 11, 2018, or as soon thereafter as practicable.
If you should have any questions regarding this acceleration request, please do not hesitate to contact our legal counsel in relation to this matter, Dorsey & Whitney LLP, Kenneth G. Sam at 303-629-3445.
| Sincerely, | |
| Golden Queen Mining Co. Ltd. | |
| /s/ Guy Le Bel | |
| Guy Le Bel | |
| Chief Financial Officer |
