GOLDEN DRAGON HOLDING CO. (FORMERLY CCVG, INC.) 2460 WEST 26TH AVENUE, SUITE 380-C DENVER, COLORADO 80211 United States Securities and Exchange Commission Division of Corporate Finance FAO: Ms. Tia Jenkins Senior Assistant Chief Accountant 100F Street, N.E., Mail Stop 3561 Washington, D.C. 20549 February 9, 2011 Dear Ms. Jenkins RE: GOLDEN DRAGON HOLDING CO. (FORMERLY CCVG, INC.) I refer to your letter of December 30, 2010 and apologize for the delay in responding to you. I confirm that the financial statements for the year ended December 31, 2009 with be re-audited at the same time as the financial statements for the year ended December 31, 2010 are audited, in time for inclusion in the Form 10K due to be filed by March 31, 2011. If you have any more questions on this matter, please do not hesitate to contact me. Yours sincerely For and on behalf of Golden Dragon Holding Co /s/ David J. Cutler David J Cutler Chief Executive Officer