GRYPHON RESOURCES, INC.
6550 RALEIGH STREET
VANCOUVER, BRITISH COLUMBIA
CANADA, V5S 2W8
Ph: 778.891.7072
Fax: 604.488.0239
August 6, 2007
United States Securities and
Exchange Commission
Mail Stop 7010
Washington, D.C.,
20549-7010
Sent via courier
Attention: Mr. Jason Wynn
Dear Mr. Wynn
Re: Gryphon Resources, Inc. SB-2/A-2 Filing – File Number 333-140880
Dear Mr. Wynn
Enclosed please find four copies of the SB-2/A-2 filing made by Gryphon Resources, Inc. on August 6, 2007. As per your requirements, one copy has been signed. We trust the foregoing to be satisfactory and we look forward to your comments.
Best regards,
/s/ Louie Jurinak
Louie Jurinak
President
Enclosures