YUKON GOLD CORPORATION, INC.
55 York Street; Site 401
Toronto, Ontario M5J 1R7
| September 12, 2007 |
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Mr. H. Roger Schwall Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 | Ms. Carmen Moncada-Terry United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Washington, D.C. 20549 |
Re: | Yukon Gold Corporation, Inc. Schedule 14A File No. 0-51068 |
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Dear Ms. Moncada-Terry and Mr. Schwall:
Yukon Gold Corporation, Inc. (“Yukon Gold” or the “Company”) represents, agrees and acknowledges to the Securities and Exchange Commission (the “Commission”) as follows.
1. | The Company is responsible for the adequacy and accuracy of the disclosure in its preliminary Consent Solicitation Statement filed on August 31, 2007 and its final Consent Solicitation Statement. |
2. | The staff’s comments, or our 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 defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you.
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| Very truly yours, |
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| YUKON GOLD CORPORATION, INC. |
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| By: | /s/ Paul A Gorman |
| Paul A Gorman |
| Chief Executive Officer |
cc: Jonathan H. Gardner