Michael A. Littman
                                 Attorney at Law
                                7609 Ralston Road
                                Arvada, CO 80002
                                 (303) 422-8127
                                malattyco@aol.com





                                January 30, 2014



Mr. Steve Lo
Staff Accountant
Securities and Exchange Commission
Washington, DC 20549

Re:      Golden Dragon Holding Co.
         Form 8-K
         Filed January 27, 2014
         File No. 000-27055

Dear Mr. Lo:

         We are in receipt of your letter dated  January 29, 2014. We respond to
your comments as follows.

         COMMENT No. 1:  Please  amend  your report to  disclose  the  following
information:

          o    In  addition to the period  from  inception  (January 1, 2011) to
               December 31, 2012,  also state  whether your former  accountant's
               report on the  financial  statements  for  either of the past two
               years  contained an adverse opinion or a disclaimer of opinion or
               was  qualified or modified as to  uncertainty,  audit  scope,  or
               accounting principles,  and also describe the nature of each such
               adverse  opinion,   disclaimer  of  opinion,   modification,   or
               qualification   including  the  explanatory  language  about  the
               company's  ability to continue as a going concern.  Refer to Item
               304(a)(1)(ii) of Regulation S-K.

          o    Revise section (c) of paragraph 1 to state whether there were any
               disagreements  with your  former  accountant  during the two most
               recent fiscal years and any subsequent  interim period  preceding
               the date of  dismissal of your former  accountant.  Refer to Item
               304(a)(1)(iv) of Regulation S-K.





Mr. Steve Lo
Staff Accountant
Securities and Exchange Commission
January 30, 2014
Page 2


         RESPONSE:  We  have   amended  the  filing  to  include  the  requested
information.

         COMMENT No. 2: Please obtain and file an updated Exhibit 16 letter from
the former accountants stating whether the accountant agrees with the statements
made in your amended Form 8-K.

         RESPONSE: We have obtained an updated Exhibit 16 letter from the former
accountant  which states that the accountant  agrees with the statements made in
the amended Form 8-K.

         The company will file a Tandy letter by separate filing.

         We believe this response along with the amended Form 8-K filing and the
Tandy letter adequately address your comments and questions.  Please let me know
if you have any questions.

                                               Sincerely,

					       /s/ Michael A. Littman

                                               Michael A. Littman

MAL:jb