Mail Stop 3561
March 20, 2006
Dr. Gerald Carlson, President
Golden Aria Corp.
#500 - 625 Howe Street
Vancouver BC V6C 2T6
Re: Golden Aria Corp.
Amendment No. 1 to Registration Statement on Form SB-2
Filed March 7, 2006
File No. 333-130934
Dear Dr. Carlson:
We have reviewed your filing and have the following
comment.
Where indicated, we think you should revise your document in
response to this comment. 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.
Financial Statements for the period ending August 31, 2005,
pages
F-3 - F-13
1. We note your response with regard to comment 39 in our letter
dated February 3, 2006. It appears note numbers were included
with
regard to the newly submitted November 30, 2005 financials, but
not
included for the financial statements and notes related to the
period ended August 31, 2005. Please review and advise.
* * * * *
As appropriate, please amend your registration statement
in
response to this comment. 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
comment and provides any requested information. Detailed cover
letters greatly facilitate our review. Please understand that
we
may have additional comments after reviewing your amendment and
responses to our comment.
You may contact Scott Stringer, Staff Accountant, at (202)
551-3272 or Michael Moran Accounting Branch Chief, at (202) 551-
3841 if you have questions regarding comments on the financial
statements and related matters. Please contact Anita Karu,
Attorney-Advisor, at (202) 551-3240, or me at (202) 551-3720
with
any other questions.
Sincerely,
H. Christopher Owings
Assistant Director
Cc: David K. Fraser, Esq.
Fax: (604) 669-5791
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Dr. Gerald Carlson, President
Golden Aria Corp.
March 20, 2006
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