F r a s e ra n dC o m p a n y
Fraser andCompany LLP Barristers andSolicitors
January 9, 2006
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street N.W.
Washington D.C. 20549
Attention: Filing Desk
Dear Sirs/Mesdames:
Re: Golden Aria Corp. - Form SB-2 Registration Statement
On behalf of Golden Aria Corp., we enclose for filing a complete copy of the Registration Statement on Form SB-2, including Exhibits.
The filing fee of US$137.15 should be taken out of Fraser and Company's account (CIK Number 0001137070).
If you have any questions, please call the writer at (604) 669-5244.
Yours truly,
FRASER and COMPANY LLP
Per:
/s/ David K. Fraser
David K. Fraser
dlm
Attach.
Suite 1200-999 West Hastings Street, Vancouver, B.C. V6C 2W2
Tel: (604) 669-5244 Fax: (604) 669-5791 E-mail: fraser@fraserlaw.com