Star Gold Corp.
611 E. Sherman Avenue
Coeur d’Alene, ID 83814
208-664-5066
January 22, 2013
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn:
John Reynolds, Assistant Director
Division of Corporation Finance
Shaz Nazzi
Pam Howell
Ref:
Star Gold Corp.
Comment Letter dated January 16, 2013
File No. 000-52711
Dear Sir:
This letter is in response to your comment letter (the “Comment Letter”) dated January 16, 2013 with regard to the Form 10-Q of Star Gold Corp., a Nevada corporation (“Star Gold” or the “Company”). The Company is filing a Form 10-K-A pursuant to this comment letter.
The Company responses are keyed to the items in your comment letter of January 16, 2013.
1.
The interactive data provided in Exhibit 101 has been updated to reflect the fiscal quarter ended October 31, 2012.
The Company acknowledges that:
·
the Company is responsible for the adequacy and accuracy of the disclosures in the filing:
·
Securities and Exchange Commission (“SEC” or “Commission”) staff comments or changes to disclosure in response to SEC staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert SEC staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your consideration. We appreciate the opportunity to respond in a complete manner.
Best regards,
/s// Kelly J. Stopher
Kelly J. Stopher
Chief Financial Officer
Star Gold Corp.
