H. GRADY THRASHER, IV
d: 404-760-6002
gthrasher@jtklaw.com
November 18, 2011
Alexandra M. Ledbetter
United States Securities and Exchange Commission
Division of Corporation Finance
100 F St., N.E.
Washington, D.C. 20549
Re:
Joshua Gold Resources Inc. (the “Company”)
Preliminary Information Statement on Schedule 14C
Filed January 10, 2011
Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2010
Filed September 20, 2011
File No. 0-53809
Dear Ms. Ledbetter:
We are special securities counsel to the Company.
We are in receipt of your letter (the “Letter”) from the staff of the Securities and Exchange Commission dated November 7, 2011 commenting on the above referenced filings (the “Filings”).
We have reviewed the Letter and are currently, together with the Company, preparing a response thereto. We expect to provide to you, on or before December 2, 2011, a response to your letter and file, as appropriate, an amendment to the Filings addressing each of the comments provided in your Letter.
Please contact me directly should you wish to discuss the Company’s Filings or our response to your Letter.
Sincerely,
Joyce Thrasher Kaiser & Liss, LLC
/s/H. Grady Thrasher, IV, Esq.
H. Grady Thrasher, IV, Esq.
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