FISCHER-WATT GOLD COMPANY, INC.
2582 Taft Court
Lakewood, Colorado 80215
(303) 232-0292
December 21, 2010
U.S. Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
ATTN: Jennifer O'Brien
Division of Corporate Finance
Re:
Comment Letter, Dated December 7, 2010, regarding
Fischer-Watt Gold Company, Inc.
Form 10-K for Fiscal Year Ended January 21, 2010
Filed May 17, 2010
Response Letter Dated October 29, 2010
File No. 000-17386
Dear Ms. O'Brien:
On behalf of Fischer-Watt Gold Company, Inc., request is hereby made for a ten (10) day extension to file the responses to the above-referenced comment letter, or until December 31, 2010.
Sincerely,
/s/ Peter Bojtos
Peter Bojtos
President