SIDLEY AUSTINllp | BEIJING | LOS ANGELES | ||||
ONE SOUTH DEARBORN | BRUSSELS | NEW YORK | ||||
CHICAGO, IL 60603 | CHICAGO | SAN FRANCISCO | ||||
(312) 853 7000 | DALLAS | SHANGHAI | ||||
(312) 853 7036 FAX | FRANKFURT | SINGAPORE | ||||
GENEVA | SYDNEY | |||||
HONG KONG | TOKYO | |||||
LONDON | WASHINGTON, D.C. | |||||
dspies@sidley.com | ||||||
(312) 853-4167 | FOUNDED 1866 |
February 13, 2009
VIA EDGAR
Ms. Karen J. Garnett
Assistant Director
Ms. Kristina Aberg
Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Assistant Director
Ms. Kristina Aberg
Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: | Superfund Gold (the “Registrant”) – Amendment No. 3 to the Registration Statement on Form S-1 (Registration No. 333-151632) |
Dear Ms. Garnett:
The sole purpose of this filing is to correct a typographical error in the date of the consent filed as Exhibit 23.05 to Amendment No. 2 to the Registrant’s Registration Statement on Form S-1, filed with the Commission on February 12, 2009. Please do not hesitate to call me at 312-853-4167, should you have any questions.
Very truly yours, | ||||
/S/ Daniel F. Spies | ||||
cc: | James B. Biery |
Sidley Austinllp is a limited liability partnership practicing in affiliation with other Sidley Austin partnerships