THE LAW OFFICE OF
CONRAD C. LYSIAK
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@qwest.net
October 4, 2006
Mr. John Reynolds, Assistant Director
Office of Emerging Growth Companies
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549-3561
RE: Snowdon Resources Corporation.
Form SB-2/A Registration Statement
File No. 333-134943
Dear Mr. Reynolds:
In response to your letter of comments dated July 25, 2006, please be advised as follows:
Business - Blank Check Issue
Global Green Solutions Inc., formerly, High Grade Mining Corp.
- Disclosure of the extent to which Global Green Solutions Inc., formerly, High Grade Mining Corp. conducted its plan of operation has been provided.
Sterling Gold Corp.
- Disclosure of the extent to which Sterling Gold conducted its plan of operation has been provided.
Conduct of Global Green and Sterling Gold as reflective of Us
- Disclosure explaining why the conduct of Global Green and Sterling Gold cannot be considered indicative of Snowdon's proposed course of conduct has been provided.
- The last sentence has been revised and clarified.
Mr. John Reynolds
RE: Snowdon Resources Corporation.
Form SB-2 Registration Statement
File No. 333-134943
October 4, 2006
Page 2
Accounting
- The accounting has been updated through July 31, 2006 and new consents have been provided.
Yours truly,
CONRAD C. LYSIAK
Conrad C. Lysiak
CCL: hdw
cc: Snowdon Resources Corporation