SecProbe.io

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                           Branden T. Burningham
                               Attorney at Law
                         455 East 500 South, Suite 205
                           Salt Lake City, Utah 84111

ADMITTED IN UTAH AND CALIFORNIA                 TELEPHONE:  (801) 363-7411
                                                FACSIMILE:  (801) 355-7126

November 23, 2005

Tangela Richter, Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington, DC 20549

Re: Post-effective Amendment No. 2 to Registration Statement on Form SB-2 of
    Gold Standard, Inc., a Utah corporation (the "Company")

    Commission File No. 333-115067

Ladies and Gentlemen:

     Attached hereto is the above-referenced Registration Statement, which has
been prepared in response to your comment letter dated September 22, 2005.
The margins of the amended Registration Statement have been marked to indicate
the revisions that have been made in response to the comment letter, with the
numbers in the margins corresponding to the paragraph numbers of your letter
and this letter.  The paragraphs containing these revisions have also been
marked with the standard  and  tags.

     1.  The Company's financial statements and other pertinent information
have been updated through July 31, 2005, as indicated.

     2.  As shown under the heading "Selling Security Holders" on page 14, the
selling stockholder has advised the Company that it acquired its shares in the
ordinary course of business and that, at the time of the acquisition, it did
not have any arrangements or understandings with any person to distribute the
securities.

     In addition, the disclosure under the heading "Changes in and
Disagreements with Accountants on Accounting and Financial Disclosure" on page
37 has been revised to discuss the resignation of the Company's independent
auditors.

     Please advise whether there will be any further comments with respect to
this filing.

     Thank you very much.
                                                 Sincerely yours,

                                                 /s/ Branden T. Burningham

                                                 Branden T. Burningham
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