Date: March 25, 2014
Mr. Ernest Greene
Securities and Exchange Commission
Division of Corporate Finance
Tel: 202-551-3733
Fax: 202-772-9210
| Re: | Gold Hill Resources, Inc.Comments on Form 8-K, Item 4.01 Filed March 14, 2014 File No. 000-53627 |
Please find enclosed our responses to your comments dated March 19, 2014 concerning our Form 8-K. Please feel free to contact Wayne Good at 541-951-5446 (phone) or wayne@goldhillresources.com if you have any questions or require further information.
We have updated our 8-K and related exhibit 16.1 in accordance with comments #1 - 4.
We acknowledge the following:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the filing. |
| 2. | Staff comments or changes to disclosure in response to staff comments does not foreclose the Commission from taking any action with respect to the filing; and |
| 3. | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | By: | /s/ Wayne Good | |
| | | Wayne Good, CEO | |
