Katie Gold Corp.
1055 West Hastings Street, Suite 1400
Vancouver, British Columbia
Canada V6E 2E9
t: (604) 970-1706
f: (604) 443-7000
January 23, 2006
BY FAX: 202-772-9368
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matt Franker
Dear Sirs:
Re:
Katie Gold Corp.
File No. 333-126748
Registration Statement on Form SB-2 – Request for Acceleration
In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form SB-2, as amended, such that it be deemed effective on Friday, January 27, 2006 at 3:30pm (Eastern time), or as soon as practicable thereafter.
We are aware of our obligations under the Act in this regard and acknowledge that:
1.
should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing;
2.
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and
3.
we may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the commission or any person under the federal securities laws of the United States.
Yours truly,
KATIE GOLD CORP.
/s/ Robert A. Biagioni
____________________________
Robert A. Biagioni, C.A.
President
