September 22, 2006
Ryan C. Milne
U.S. Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549 USA
Dear Mr Milne:
RE: Raven Gold Corp. Item 4.01 Form 8-K Filed September 19, 2006
We have read the comment letter regarding Raven Gold Corp’s Item 4.01 Form 8-K filed September 19, 2006 and in accordance to the letter acknowledge the following:
| 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 defense in a preceding by the Commission or any person under the federal securities law of the United States. |
| | | |
| | Sincerely, |
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| | By: | /s/ Gary Haukeland |
| |
Gary Haukeland |
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