| [Logo] L Z G I n t e r n a t I o n a l , I n c . |
July 22, 2010
Via EDGAR
Larry Spirgel, Assistant Director
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE:
LZG International, Inc.
Registration Statement on Form 10, as amended
Filed May 26, 2010
File No. 000-53994
Dear Mr. Spirgel,
LZG International, Inc. (the “Company”) is filing this Amendment No. 3 to the Company’s Form 10 via EDGAR. This Amendment No. 3 includes the audited financials for the years ended May 31, 2010 and 2009 and the disclosures in the Form 10 have been updated accordingly.
The Company hopes that this Amendment No. 3 satisfies your concerns. If you have further questions or comments, please contact the Company’s counsel, Cindy Shy, at (435) 674-1282 or fax (435) 673-2127.
Very truly yours,
LZG International, Inc.
/s/Greg L. Popp
Greg L. Popp, President and CEO
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455 East 400 South Suite #5, Salt Lake City, UT 84111