Lang Michener LLP
BARRISTERS & SOLICITORS

Vancouver
Toronto
Ottawa 1500 - 1055 West Georgia Street, P.O. Box 11117
Vancouver, British Columbia, Canada V6E 4N7
Telephone (604) 689-9111
Facsimile (604) 685-7084

File Number: 56774-22

Web site: www.langmichener.com

Direct Line: (604) 691-7410
Direct Fax Line: (604) 893-2669
E-Mail: mtaylor@lmls.com

April 28, 2006

VIA FAX AND MAIL
MAIL STOP 7010
EDGAR CORRESPONDENCE

The United States Securities
and Exchange Commission
Division of Corporate Finance
450 Fifth Street, NW
Washington, D.C. 20549-7010

Attention: Ms. Mellissa Duru

Dear Ms. Duru:

LINCOLN GOLD CORPORATION (the “Company”)
Form SB-2 Registration Statement filed December 23, 2005, as amended
SEC File No. 333-130654

Further to our recent discussions, we enclose the Company’s request for acceleration of the Form SB-2 registration to be effective 4:00 p.m. (EST) on Tuesday, May 2, 2006. We have included the “Tandy” language in the acceleration letter, as requested. Please advise if you require any additional information from the Company in connection with this acceleration request.

Yours truly,

/s/ Michael H. Taylor

Michael H. Taylor
for Lang Michener LLP
MHT/jl
Encl.