| O’Neill Law Group PLLC | 435 Martin Street, Suite 1010 Blaine, WA 98230 |
| Stephen F.X. O’Neill* | | | Telephone: 360-332-3300 |
| Christian I. Cu** | | | Facsimile: 360-332-2291 |
| Conrad Y. Nest* | | | E-mail: cyn@stockslaw.com |
File #4395/07(B)
March 20, 2007
VIA EDGAR
UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, DC 20549
Attention: John Cannarella
Dear Sirs:
RE: | KIRKLAND LAKE GOLD INC. (the “Company”) |
| - | SEC File Number 000-49919 |
| - | Form 20-F for the Fiscal Year Ended April 30, 2006 Filed on September 19, 2006 |
Further to our discussions with you last week regarding the Company’s response to your comment letter dated March 6, 2007 (the “Comment Letter”) regarding the above referenced Form 20-F filing, the Company confirms that it has requested an extension of the time to respond to the Comment Letter. The Company further confirms that it intends to respond to all non-engineering comments in the Comment Letter on or before April 19, 2007 and the balance of the comments on or before April 30, 2007.
If you have any questions or require any additional information, please telephone the undersigned at (604) 687-5792.
Yours truly,
"Conrad Y. Nest"
CONRAD Y. NEST
CYN/clk
| cc: | Kirkland Lake Gold Inc. |
| | Attn: Brian A. Hinchcliffe, President and Chief Executive Officer |
4395\07\B-2006 Form 20-F_SEC Comments Mar6-07\SEC COMMENTS LT - FORM 20-F - Extension request v.1.doc
| Canadian Affiliate: | O’Neill Law Corporation |
| | Suite 1880, 1055 West Georgia Street, Box 11122, Vancouver, British Columbia, Canada V6E 3P3 |
| | Tel: (604) 687-5792 / Fax: (604) 687-6650 |
| | *Washington and British Columbia Bars; ** Nevada, Washington and British Columbia Bars |
