R.H. Daignault Law Corporation 1100 Melville Street, 6th Floor Vancouver, B.C., V6E 4A6, Canada Tel: 604.648.2511 Fax: 604.664.0671 | |
MAIL STOP 3561
VIA EDGAR AND FAX U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-3561 Attention: Regina Balderas | Direct: 604.648.0527 E-mail: rene@rhdlawcorp.com October 6, 2006 Matter No.: 5009 |
Dear Ms. Balderas:
Re: CyPacific Trading Inc. (now known as Pacific Gold Entertainment Inc.) (the “Company”)
| | Form 20-F for Fiscal Year Ended April 30, 2005 - Annual Report |
Filed: October 31, 2005
File No. 333-107199
Further to my letter of September 1, 2006, enclosed is the letter from the Company with the requested acknowledgements.
Also, I confirm that I have filed this letter and the enclosed letter via EDGAR as a correspondence filing.
I trust the enclosed letter to be satisfactory. If you have any questions or require anything further please give me a call.
Yours truly,
R. H. Daignault Law Corp
Per: /s/ Rene H. Daignault
Rene Daignault
/rd
Enclosures
c: client
Pacific Gold Entertainment Inc.
Suite #7, 534 Cambie Street
Vancouver, British Columbia
V6B 2N7 Canada
MAIL STOP 3561
U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-3561 Attention: Regina Balderas | October 6, 2006 |
| | |
Dear Ms. Balderas:
Re: CyPacific Trading Inc. (now known as Pacific Gold Entertainment Inc.) (the “Company”)
| | Form 20-F for Fiscal Year Ended April 30, 2005 - Annual Report |
Filed: October 31, 2005
File No. 333-107199
Further to your comment letter of March 16, 2006, the Company acknowledges the following with respect to the information and disclosure provided in its Form 20-F - Annual Report for 2005 and in its response to your comment letter:
| | 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the filing. |
| | 2. | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. |
| | 3. | The Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
I trust the above meets with your satisfaction. If you have any questions or require anything further please give me a call.
Yours truly,
Pacific Gold Entertainment Inc.
Per: “Rene Daignault”
Rene Daignault
Corporate Secretary
