0001072588-14-000012.txt : 20140304
0001072588-14-000012.hdr.sgml : 20140304
20140130181620
ACCESSION NUMBER: 0001072588-14-000012
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20140130
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: GOLDEN DRAGON HOLDING CO.
CENTRAL INDEX KEY: 0001081938
STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770]
IRS NUMBER: 274635140
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 2460 W. 26TH AVENUE, SUITE 380-C
CITY: DENVER
STATE: CO
ZIP: 80211
BUSINESS PHONE: 303-380-8280
MAIL ADDRESS:
STREET 1: 2460 W. 26TH AVENUE, SUITE 380-C
CITY: DENVER
STATE: CO
ZIP: 80211
FORMER COMPANY:
FORMER CONFORMED NAME: CCVG, INC.
DATE OF NAME CHANGE: 20101117
FORMER COMPANY:
FORMER CONFORMED NAME: CONCORD VENTURES, INC.
DATE OF NAME CHANGE: 20071003
FORMER COMPANY:
FORMER CONFORMED NAME: CAVION TECHNOLOGIES INC
DATE OF NAME CHANGE: 19990423
CORRESP
1
filename1.txt
Michael A. Littman
Attorney at Law
7609 Ralston Road
Arvada, CO 80002
(303) 422-8127
malattyco@aol.com
January 30, 2014
Mr. Steve Lo
Staff Accountant
Securities and Exchange Commission
Washington, DC 20549
Re: Golden Dragon Holding Co.
Form 8-K
Filed January 27, 2014
File No. 000-27055
Dear Mr. Lo:
We are in receipt of your letter dated January 29, 2014. We respond to
your comments as follows.
COMMENT No. 1: Please amend your report to disclose the following
information:
o In addition to the period from inception (January 1, 2011) to
December 31, 2012, also state whether your former accountant's
report on the financial statements for either of the past two
years contained an adverse opinion or a disclaimer of opinion or
was qualified or modified as to uncertainty, audit scope, or
accounting principles, and also describe the nature of each such
adverse opinion, disclaimer of opinion, modification, or
qualification including the explanatory language about the
company's ability to continue as a going concern. Refer to Item
304(a)(1)(ii) of Regulation S-K.
o Revise section (c) of paragraph 1 to state whether there were any
disagreements with your former accountant during the two most
recent fiscal years and any subsequent interim period preceding
the date of dismissal of your former accountant. Refer to Item
304(a)(1)(iv) of Regulation S-K.
Mr. Steve Lo
Staff Accountant
Securities and Exchange Commission
January 30, 2014
Page 2
RESPONSE: We have amended the filing to include the requested
information.
COMMENT No. 2: Please obtain and file an updated Exhibit 16 letter from
the former accountants stating whether the accountant agrees with the statements
made in your amended Form 8-K.
RESPONSE: We have obtained an updated Exhibit 16 letter from the former
accountant which states that the accountant agrees with the statements made in
the amended Form 8-K.
The company will file a Tandy letter by separate filing.
We believe this response along with the amended Form 8-K filing and the
Tandy letter adequately address your comments and questions. Please let me know
if you have any questions.
Sincerely,
/s/ Michael A. Littman
Michael A. Littman
MAL:jb