Mexus Gold US
February 7, 2011
Brian K. Bhandari
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Division of Corporate Finance
Washington, D.C. 20549
Re: Mexus Gold US
PCAOB Deregistration Letter – Larry O’Donnell, CPA, P.C.
File No. 0-52413
Dear Mr. Bhandari:
Please be advised that we have again amended our Form 8-K A/3 regarding the Public Accounting Oversight Board (“PCAOB”) revoking the registration of O’Donnell.
The amendment was necessary because it has come to our attention that the Form 8-K A/2 filed on January 31, 2011 and Form 8-K A/1 filed on January 14, 2011, reference the incorrect company “AVT, Inc.” which is a mistake.
Accordingly, we hereby request that you remove the following filings from the SEC Edgar site:
1. Form 8-K A/2 filed January 31, 2011;
2. Form 8-K A/1 filed January 14, 2011.
Thank you. Should you have any comments or questions, please do not hesitate to contact the undersigned. Thank you.
Best regards,
Mexus Gold US
/s/ Paul D. Thompson
Paul D. Thompson
President