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                             February 22, 2021

       Naana Asante
       Chief Executive Officer
       Guskin Gold Corp.
       4500 Great America Parkway, PMB 38, Ste 100
       Santa Clara, CA 95054

                                                        Re: Guskin Gold Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed February 12,
2021
                                                            File No. 333-252375

       Dear Ms. Asante:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
[Month day, year] letter.

       Amendment No. 1 to Registration Statement on Form S-1

       General

   1.                                                   Please update your
financial statements and all related disclosures to comply with Rule 8-
                                                        08 of Regulation S-X.
 Naana Asante
Guskin Gold Corp.
February 22, 2021
Page 2

       Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844
or, in her
absence, Kevin Dougherty, Attorney-Adviser, at (202) 551-3271 with any other
questions.



                                                         Sincerely,
FirstName LastNameNaana Asante
                                                         Division of
Corporation Finance
Comapany NameGuskin Gold Corp.
                                                         Office of Energy &
Transportation
February 22, 2021 Page 2
cc:       Jessica M. Lockett, Esq.
FirstName LastName