![](https://capedge.com/proxy/CORRESP/0001062993-12-004006/correspx1x1.jpg)
October 9, 2012
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628
Re: | Gryphon Gold Corporation | |
Form 10-K for Fiscal Year Ended March 31, 2012 | ||
Filed June 29, 2012 | ||
File No. 333-127635 |
Ladies and Gentlemen:
On behalf of Gryphon Gold Corporation (the “Company”), I am responding to the Commission staff’s comments with respect to the above referenced filing. In responding to the staff’s comments, the Company acknowledges that:
- the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- 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; and
- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If the Commission staff has any questions or concerns regarding this correspondence, please feel free to contact the undersigned at 604.261.2229, or the Company’s counsel at Faegre Baker Daniels LLP—Jeffery Sherman at (303) 607-3649 or James Crowe at (303) 607-3710.
By:/s/ Lisanna Lewis | |
Name: Lisanna Lewis | |
Title: Vice President |
Office Locations: | ||
Carson City: | Field Office: | Site Office: |
611 N Nevada St | PO Box 1687 | 12 Miles SW on Lucky Boy Pass Road |
Carson City, NV 89703 | 420 3rdStreet, Suite B | Hawthorne, NV 89415 |
Hawthorne, NV 89415 |