0000905148-11-001010.txt : 20110705 0000905148-11-001010.hdr.sgml : 20110704 20110513143621 ACCESSION NUMBER: 0000905148-11-001010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUPERFUND GOLD, L.P. CENTRAL INDEX KEY: 0001433147 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O.BOX 1479 STREET 2: GRAND ANSE CITY: ST. GEORGE'S STATE: J5 ZIP: 00000 BUSINESS PHONE: 473-439-2418 MAIL ADDRESS: STREET 1: P.O.BOX 1479 STREET 2: GRAND ANSE CITY: ST. GEORGE'S STATE: J5 ZIP: 00000 CORRESP 1 filename1.htm efc11-343_fmcorresp.htm
Superfund Capital Management Inc.
 
 
 
May 13, 2011
 
VIA EDGAR
 
Ms. Sonia Barros
     Special Counsel
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
 
 
Re:
Superfund Gold (the “Registrant”) – Post-Effective Amendment No. 3 to the Registration
Statement on Form S-1 (Registration No. 333-151632)
 
Dear Ms. Barros:
 
We thank the Staff for its oral comment of May 10, 2011 relating to the filing date of Post-Effective Amendment No. 3 to the Registrant’s Registration Statement on Form S-1.  Superfund Capital Management, Inc., Registrant's general partner, acknowledges that Registrant has made an undertaking in its Registration Statement to file a post-effective amendment to include a prospectus required by Section 10(a)(3) of the Securities Act of 1933.  Registrant filed its post-effective amendment on May 4, 2011, after the date on which the audited financial information in Registrant's prospectus dated August 13, 2010 became more than 16 months old.  With respect thereto, Superfund Capital Management, Inc. represents that Registrant has made no sales of its securities subsequent to May 1, 2011, and further represents that any sales of Registrant's securities subsequent to such date will be made pursuant to a prospectus containing audited financial information current within 16 months and included in an effective Registration Statement or effective Post-Effective Amendment thereto.
 
 
    Very truly yours,  
       
       
    /s/ Nigel James
      President
      Superfund Capital Management Inc.		  
 
 
 
 
 
 
 
 
 
 
Superfund Office Building, P.O. Box 1479 Grand Anse, St. Georges, Grenada W.I.
Phone:  +1-473-439-2418 ¦ Fax: +1-473-439-2419
Email:  capital.management@superfund.com