PARAMOUNT GOLD AND SILVER CORP.
[Stationary]
December 3, 2010
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549
| Attention: | H. Roger Schwall, Assistant Director |
| | Jennifer Gallagher |
| | Re: | Paramount Gold and Silver Corp. (the “Company”) |
| | | Form 10-K/A for the Fiscal Year Ended June 30, 2010 filed November 5, 2010 |
| | | Form 10-Q for the fiscal quarter ended September 30, 2010 |
| | | Form 8-K/A, Filed September 13, 2010 |
| | | Form 8-k/A, Filed on November 2, 2010 |
| | | Response Letter Dated September 28, 2010 |
| | | File No. 001-33630 |
Dear Sir/Madam:
The following response is provided in connection with the Commission’s comment letter dated November 15, 2010:
The Company will respond to the Commission’s comment letter and file amended reports to the filings identified above by December 20, 2010.
Sincerely,
/s/Christopher Crupi
Christopher Crupi, CEO
