File Number: 56774-30
Web site: www.langmichener.com
Direct Line: (604) 691-6842
Direct Fax Line: (604) 893-2361
E-Mail: jschmidt@lmls.com
October 16, 2007
VIA FAX AND MAIL
MAIL STOP 7010
EDGAR CORRESPONDENCE
The United States Securities
and Exchange Commission
Division of Corporate Finance
450 Fifth Street, NW
Washington, D.C. 20549-7010
Attention: Mr. John W. Madison, Attorney
Dear Mr. Madison:
LINCOLN GOLD CORPORATION (the “Company”)
Form S-4 Registration Statement filed September 11, 2007, as amended
SEC File No. 333-145978
Further to our recent discussion earlier today, we enclose the Company’s request for acceleration of the Form S-4 registration to be effective 4:00 p.m. (EST) on Thursday, October 18, 2007. We have included the “Tandy” language in the acceleration letter, as requested. Please advise if you require any additional information from the Company in connection with this acceleration request.
Yours truly,
/s/ Josh Schmidt
Josh Schmidt
forLang MichenerLLP
JDS/jl
Encl.
