MAIL STOP 05-11

      February 16, 2005


Tim Coupland, President
Dynamic Gold Corp.
675 West Hastings Street
Suite 200
Vancouver, BC Canada V6B 1N2

      Re:	Dynamic Gold Corp.
   Registration Statement on Form SB-2
      File No. 333-119823
      Amendment filed on January 21, 2005

Dear Mr. Coupland:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

Please understand that the purpose of our review process is to
assist
you in your compliance with the applicable disclosure requirements
and to enhance the overall disclosure in your filing.  We look
forward to working with you in these respects.  We welcome any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.


General

1. We note that the IRS Employer Identification Number has been
applied for.  Please state the date applied for and the current
status.  According to the IRS website it appears that applying for
this number by mail, which takes the longest amount of time, takes
about four to five weeks.

2. Please note the updating requirements for the financial
statements
as set forth in Item 310(g) of Regulation S-B, and provide a
current
consent of the independent accountants in any amendments.

Summary, page 5

3. We note your statement here and on page 23 that "Dan Patrie
Exploration Ltd. remains the registered owner of the property."
On
page 23, you also state that Dan Patrie "holds 100% interest in
the
property in trust for us."  This is a modification from the
disclosure in your initial registration statement and first
amendment, which indicates the interest is in the mineral claim.
Please revise disclosure throughout the prospectus.  Also, remove
references to you owning 100% undivided beneficial right and
interest
and instead clarify the nature of ownership.

Directors, Executive Officers, Promoters and Control Persons, page
17

4. In discussing the conflicts of interest, please the best
interests
Mr. Game is supposed to consider.  Currently the statement is
incomplete.

Description of Business, page 22

5. In light of our prior comment 12, please remove the statement
that
gold was discovered in the Red Lake district in 1925 and a
prospecting rush ensued.

6. We reissue comment 13.  On page 27, you continue to disclose
that
current "cash on hand will cover the cost of this program."

Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:
?	should the Commission or the staff, acting pursuant to
delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

?	the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

?	the company may not assert staff comments and the declaration
of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

      Questions on other disclosure issues may be directed to Duc
Dang at (202) 824-5508.

							Sincerely,



							John Reynolds, Assistant
Director
							Office of Emerging Growth
Companies

cc:	Joseph I. Emas
	Fax: (305) 531-1274
??

??

??

??

Dynamic Gold Corp.
Page 1