GREENBERG TRAURIG, LLP
MetLife Building
200 Park Avenue
New York, New York 10166
Spencer G. Feldman
212-801-9221
E-mail: feldmans@gtlaw.com
February 14, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Gold Party Payday, Inc. — Quarterly Report on Form 10-Q | |
| for the Quarter ended December 31, 2012 |
Dear Sirs:
On behalf of Gold Party Payday, Inc., a Delaware corporation, we hereby submit in electronic format for filing with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended, and Rule 101(a) (1) (iii) of Regulation S-T, one copy of Gold Party Payday, Inc.’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2012.
Please address any comments or questions that you may have concerning the Form 10-Q to Tatum L. Morita, Gold Party Payday’s President, Chief Executive Officer and Chief Financial Officer, or to me.
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
Encls.
cc: Mr. Tatum L. Morita
