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SEC Company Response from LUNA GOLD CORP (CIK 0001101204) — Jun 30, 2005

LUNA GOLD CORP (CIK 0001101204)
Date: June 30, 2005 · CIK: 0001101204 · Accession: 0001002014-05-000455

AI Filing Summary & Sentiment

File numbers found in text: 333-41516

Referenced dates: June 11, 2005

Date
June 23, 2005
Author
Not clearly detected
Form
CORRESP
Company
LUNA GOLD CORP (CIK 0001101204)

Letter

United States Securities and Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549-0405 Attention: April Sifford, Branch Officer

Dear Ms. Sifford,

Comment Response: Form 10-KSB for the Fiscal Year

Ended December 31, 2004; Form 10-QSB for the Fiscal

Quarter Ended March 31, 2005; File No. 333-41516

We are in receipt of the your letter dated June 11, 2005 detailing the Securities and Exchange Commission's comments on Luna Gold Corp's 10-KSB for the December 31, 2004 fiscal year and 10-QSB for the Fiscal Quarter Ended March 31, 2005.

If our operations in the United States become significant in the future we will engage a U.S. registered public accounting firm.

If you have any further comments please do not hesitate to contact me.

Yours truly,

LUNA GOLD CORP.

Per:

/s/ Marcel de Groot

Marcel de Groot

Show Raw Text
CORRESP
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filename1.htm

SEC Correspondence

Suite 920, 475 West Georgia Street

Vancouver, BC V6B 4M9

telephone: 604.689-7317 facsimile: 604.688.0094

June 23, 2005

United States Securities and

Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C.   20549-0405

Attention:  April Sifford, Branch Officer

Dear Ms. Sifford,

Comment Response: Form 10-KSB for the Fiscal Year

Ended December 31, 2004; Form 10-QSB for the Fiscal

Quarter Ended March 31, 2005; File No. 333-41516

We are in receipt of the your letter dated June 11, 2005 detailing the Securities and Exchange Commission's comments on Luna Gold Corp's 10-KSB for the December 31, 2004 fiscal year and 10-QSB for the Fiscal Quarter Ended March 31, 2005.

If our operations in the United States become significant in the future we will engage a U.S. registered public accounting firm.

If you have any further comments please do not hesitate to contact me.

Yours truly,

LUNA GOLD CORP.

Per:

/s/ Marcel de Groot

Marcel de Groot