Lang Michener LLP
BARRISTERS & SOLICITORS
| Vancouver Toronto Ottawa | 1500 - 1055 West Georgia Street, P.O. Box 11117 Vancouver, British Columbia, Canada V6E 4N7 Telephone (604) 689-9111 Facsimile (604) 685-7084 |
File Number: 57461-2
Web site: www.langmichener.com
Direct Line: (604) 691-7410
Direct Fax Line: (604) 893-2669
E-Mail: mtaylor@lmls.com
September 26, 2005
VIA FAX AND MAIL
MAIL STOP 70-10
EDGAR CORRESPONDENCE
The United States Securities
and Exchange Commission
Division of Corporate Finance
450 Fifth Street, NW
Washington, D.C. 20549-0405
Attention: Ms. Carmen Moncada-Terry
Dear Ms. Moncada-Terry:
LUNA GOLD CORP. (the “Company”)Further to our recent discussions, we enclose the Company’s request for acceleration of the Form S-4 registration statement to be effective 4:30 p.m. (EST) on Wednesday, September 28, 2005. We have included the “Tandy” language in the acceleration letter, as requested. Please advise if you require any additional information from the Company in connection with this acceleration request.
Yours truly,
/s/ Michael H. Taylor
Michael H. Taylor
forLang MichenerLLP
MHT/jl Encl.
