FISCHER-WATT GOLD COMPANY, INC.
_______________________________________________________________________
2582 Taft Court, Lakewood, CO 80215
Ph: 303-232-0292 Fx: 303-232-0399
info@fischer-watt.com
January 13, 2011
Mr. Mark C. Shannon
Branch Chief
United States Securities
and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Fischer-Watt Gold Company, Inc.
Form 10-K for the Fiscal Year Ended January 31, 2010
Filed May 17, 2010
Response Letter Dated December 30, 2010
File No. 000-17386
Dear Mr. Shannon,
Based on a further consideration by us of our proposals in our letter of December 30, 2010 we would like to suggest the following. Due to the passage of time, and since we have already incorporated some of our amendments in our 10Q filing for the period ended October 31, 2010, we ask for your approval of prospective compliance in our next filing, specifically in our upcoming 10-K filing for the Fiscal Year Ended January 31, 2011.
We respectfully request you to allow this going forward.
Sincerely,
FISCHER-WATT GOLD COMPANY, INC.
/s/ Peter Bojtos
Peter Bojtos P.Eng.
President & CEO