September 11, 2009
VIA EDGAR FILING
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 7010
Washington, D.C. 20549-7010
Attn: Chris White, Branch Chief
| | Re: | California Gold Corp. (formerly US Uranium Inc.) Form 10-KSB for Fiscal Year Ended January 31, 2008 Filed May 15, 2008 Form 10-Q for Fiscal Quarter Ended October 31, 2008 Filed December 15, 2008 Form 10-K/A for Fiscal Year Ended January 31, 2008 Filed March 20, 2009 Form 10-K for Fiscal Year Ended January 31, 2009 Filed May 15, 2009 Form 10-Q for Fiscal Quarter Ended April 30, 2009 Filed June 23, 2009 File No. 333-13459 |
Dear Mr. White:
On behalf of our client, California Gold Corp., formerly US Uranium Inc., a Nevada corporation (the “Company”), we are submitting this amended preliminary response your letter to Mr. James D. Davidson, Chief Executive Officer of the Company, dated July 17, 2009 (the “Letter”).
As indicated in the Company’s Form 8-K filed with the Securities and Exchange Commission earlier today, the Company has engaged, as of September 10, 2009, Davis Accounting Group P.C. as its new independent accountant. Davis Accounting Group P.C. will be re-auditing the Company’s financial statements for its fiscal years ending January 31, 2007, 2008 and 2009 and will be reviewing its responses to the comments in the Letter.
We expect to be able to submit to you a completed response to all of your comments in the Letter by September 18, 2009.
If you have any questions or comments with respect to the responses that we have provided above, please contact me at 212-400-6900. Thank you for your consideration.
Very truly yours,
/s/ Paul C. Levites
Paul C. Levites, Esq.
| cc: | Suying Li, Division of Corporate Finance Securities and Exchange Commission James Davidson, Chief Executive Officer California Gold Corp. |
