Pediment Gold Corp. -
789 West Pender Street #720, Vancouver, British Columbia, Canada V6C 1H2
Telephone: 604-682-4418
Facsimile: 604-669-0384
E-mail:investor@pedimentgold.com
October 2, 2009
H. Roger Schwall
US Securities and Exchange Commission
100 F. Street North East
Washington, D.C. 20549-7010
RE: Form 20-F Annual Report Fiscal 2008
Pediment Gold Corp.; SEC file # 0-52509
Dear Mr. Schwall:
You are being sent by US Mail: three highlighted copies of the Company’s Form 20-F Fiscal 2008 Annual Report Amendment #2, illustrating the changes, for your use. We also include a CD of the PDF copy that includes track changes for your reference.
The actual FY2008 Form 20-F Annual Report Amendment #2 has been filed via EDGAR.
Below is a “response to comment” table outlining the Company’s response to each comment, cross-referenced to Form 20-F Annual Report text page numbers.
Response to SEC Letter dated September 14, 2009:
Comment | Page | Response |
1 | 3,18,36,45 | All inappropriate use of “developing a property” terminology deleted and/or rephrased. Such language in the prior year’s financial statement left unchanged. The Company proposes to effect the usage of proper language in the Form 20-F annual report and financial statements for FY2009 ended September 30, 2009. |
2 | 73 | Required language regarding changes in internal controls inserted into ITEM #15. |
3 | 76 | ITEM #19, EXHIBITS, expanded to list the date of referenced document and exhibit number where relevant (Registration Statement). |
Please communicate with the undersigned if there are any questions or difficulties.
Sincerely,
PEDIMENT GOLD CORP.
Gary Freeman
Gary Freeman
President, Chief Executive Officer and Director