September 12, 2018 Steve Flechner President Discovery Gold Corp P.O. Box 181062 Denver, CO 80218 Re: Discovery Gold Corp Registration Statement on Form 10-12G Filed on July 30, 2018 File No. 000-54709 Dear Mr. Flechner: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Telecommunications