GUNPOWDERGOLDCORP.
March 6, 2012
Ms.JenniferMonick
StaffAccountant
UnitedStatesSecuritiesand ExchangeCommission
Division ofCorporationFinance
100F.Street, N.E.
Washington, DC20549
| Re: | GunpowderGoldCorporation |
| Form10-Kfor theyearendedAugust31, 2011 | |
| FiledonDecember14,2011 | |
| FileNo. 001-34976 |
DearMs. Monick:
We havereviewedyourcommentstoourForm10-K/Afor thefiscalyearendedAugust31,2011filedonFebruary 22,2012.Wethankyouforyourreviewtoassistandenhance the overalldisclosure inourExchangeActFilings. Thislettersetsforth theresponses of Gunpowder GoldCorporation(the“Company”) to thecomments of theStaff of the DivisionofCorporationFinanceoftheSecuritiesandExchangeCommission(“SEC”)datedFebruary23, 2012, withrespect tothe abovereferencedForm 10-Kfiling.
FORM10-K/AFORTHEYEARENDED AUGUST31, 2011FILEDONFEBRUARY 22, 2012
Item9A – Controls andProcedures
Inresponsetoyourcomments:
GunpowderGoldCorporation herebyacknowledgesandconfirms that:
| 1. | We will make the following additional revisions in future filings: |
| 2. | Pursuant to Item 308 (a) (2) of Regulation S-K we will provide a statement identifying the framework used by the management to evaluate the effectiveness of the internal control over financial reporting |
| 3. | We will revise our conclusion statement to separately conclude on disclosure controls and procedures and internal control over financial reporting, as opposed to one statement combining our conclusions; and |
4830ImpressarioCourt •Suite109•LasVegas,NV89149•(702)380-7865
UnitedStatesSecurities &ExchangeCommission
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March 6, 2012
| 4. | In our conclusions we will explicitly refer to disclosure controls and procedures and internal control over financial reporting, as opposed to “disclosure controls”and“financialreportingcontrols.” |
Ifyou haveanyquestions oradditionalcomments pleasefeelfree tocontact the undersigned.
| VeryTrulyYours | |
| /s/ | |
| MichaelNott,President | |
4830ImpressarioCourt •Suite109•LasVegas,NV89149•(702)380-7865