Golenbock Eiseman Assor Bell & Peskoe LLP
437 Madison Avenue
New York, NY 10022
October 18, 2012
John Reynolds, Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re:
Pacific Gold Corp.
Staff Comments on Form 10-K for FY 12/31/2011
Filed April 2, 2012
File No. 000-32629
Dear Mr. Reynolds:
This letter is to confirm that under Nevada law, a company may seek stockholder approval for a reverse stock split and a decrease in the number of shares of authorized capital stock all in one proposal submitted to the stockholders.
Please do not hesitate to contact the undersigned with any questions with respect to this matter.
Sincerely, |
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/s/ Carl Van Demark |
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Carl Van Demark |
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cc.
Mr. Robert Landau
Andrew D. Hudders, Esq.