corresp

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LKtN3aZ7fOFqPkZPrR85tsZyolIBK+cWH93FpIcuhLdsWFqiV/9y4mG9hpgp2JCT hUyj/TO78RyIywqs0IECMw== 0000950123-10-094072.txt : 20110104 0000950123-10-094072.hdr.sgml : 20110104 20101019110839 ACCESSION NUMBER: 0000950123-10-094072 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101019 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 corresp

Superfund Capital Management Inc.

October 19, 2010

VIA EDGAR

Sonia Gupta Barros
Special Counsel
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549


Re:		Superfund Gold, L.P. Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed October 4, 2010 File No. 000-53764

Dear Ms. Gupta Barros:

This letters serves to acknowledge Superfund Capital Management’s receipt of the Securities and Exchange Commission’s letter dated October 7, 2010. In response to the Commission’s comment, Superfund Capital Management confirms that in future filings, the auditor’s opinion will clarify that the registrant, Superfund Gold, L.P., as a whole, as well as each Series of the registrant, individually, was audited, in accordance with Article 3 or Regulation S-X.

Thank you very much for your attention to this matter. If you have any questions, please do not hesitate to contact me at (473) 439-2418

Very truly yours,



/s/ Martin Schneider

P.O. Box 1479 | Superfund Office Building | Grand Anse, St. George’s, Grenada W. I.
Phone: +1-473-439-2418 | Fax: +1-473-439-2419
Email: capital.management@superfund.com

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