A.B. KORELIN & ASSOCIATES INC.
108 SE 124th Avenue Phone: 888-428-6698
Vancouver, Washington 98684 Fax: 360-326-1952
Carmen Moncada-Terry
United States Securities and Exchange Commission
Division of Corporate Finance
100 F St. NE
Washington, D.C. 20549-7010
Dear Carmen,
For Golden Goliath Resources Ltd., we hereby submit Golden Goliath’s Amended 20-F/A Registration Statement and a Response to Staff Comments Letter via EDGAR. This amendment has addressed the Staff’s comments issued on September 22, 2006 as well as the comments issued on October 18, 2006.
To respond to this filing, please contact me at the numbers listed above or J. Paul Sorbara, President of Golden Goliath, by phone at (604) 682-2950 or by fax at (604) 685-3764.
Sincerely,
/s/ Al Korelin
Al Korelin
A.B. Korelin & Associates