-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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0001183740-08-000520.txt : 20081117
0001183740-08-000520.hdr.sgml : 20081117
20080929191631
ACCESSION NUMBER: 0001183740-08-000520
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 4
FILED AS OF DATE: 20080929
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: SHIMMER GOLD, INC.
CENTRAL INDEX KEY: 0001421538
STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS METAL ORES [1090]
IRS NUMBER: 711013330
STATE OF INCORPORATION: NV
FISCAL YEAR END: 0831
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 1709 HAMPTON DRIVE
CITY: COQUITLAM
STATE: A1
ZIP: V3E 3C9
BUSINESS PHONE: 604-773-0242
MAIL ADDRESS:
STREET 1: 1709 HAMPTON DRIVE
CITY: COQUITLAM
STATE: A1
ZIP: V3E 3C9
CORRESP
1
filename1.htm
LETTER
![](image250.jpg)
File Number:
58720-0005-Letters
Web site: www.langmichener.com
Direct Line: (604) 691-6839
Direct Fax Line: (604) 893-7623
E-Mail: ddex@lmls.com
September 29, 2008
Via EDGAR and facsimile (to (202) 772-9368)
The United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Washington, D.C.
U.S.A., 20549
Mail Stop 7010
Attention: Mr. H. Roger Schwall, Assistant Director
Dear Mr. Schwall:
Re:
Shimmer Gold, Inc.. (the "Company")
File No. 333-148313
Registration Statement on Amendment No. 1 to Form S-1 dated September 11, 2008 and filed September 15, 2008
Acceleration Request for Registration Statement
We are counsel for the above-referenced Company. As per a voicemail message that we received last week from Mr. Sean Donohue of the Securities and Exchange Commission's (the "Commission") Division of Corporation Finance, we understand that the Commission has no further comments to the Company's previously filed (on September 15, 2008) Amendment No. 1 to its Registration Statement on Form S-1 (the "Registration Statement").
In light such voicemail message from Mr. Donohue, we now take this opportunity to enclose, on behalf of the Company, the Company's written acceleration request to the Commission, dated as at September 29, 2008, to the effect that its subject Registration Statement be permitted to become effective at 3:00 p.m., Washington, D.C. time, on Thursday, October 2, 2008, or as soon thereafter as is practicable. In this regard we confirm that the Company's acceleration request acknowledges that:
"(a) we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above-captioned registration statement;
![](image251.jpg)
Page 2
(b) should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(c) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(d) the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States."
On behalf of the Company, we sincerely thank and appreciate the Commission's prompt attention to and ongoing cooperation in this matter. We now await the Commission's verbal confirmation of its receipt and acceptance of the Company's within acceleration request at the Commission's earliest convenience, and we remain, always,
Yours very truly,
"Daniel Dex"
Daniel Dex
for Lang Michener LLP
Enclosed acceleration request by the Company
cc: Mr. Sean Donahue, SEC (w/copy of Enclosure)
cc: The Company (w/copy of Enclosure)
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