SUPERFUND GOLD, L.P.
C/O SUPERFUND CAPITAL MANAGEMENT, INC.
SUPERFUND OFFICE BUILDING
PO BOX 1479
GRAND ANSE
ST. GEORGES, GRENADA
WEST INDIES
May 9, 2012
Mr. Tom Kluck
Legal Branch Chief
Ms. Folake
Attorney Advisor
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
Re: | Superfund Gold, L.P. (the Company) Amendment No. 1 to the Registration |
Statement on Form S-1 (File No. 333-179534) |
Dear Mr. Kluck and Ms. Folake:
We hereby request that the effective date for the Companys Registration Statement (File No. 333-179534) be accelerated so that it will be declared effective under the Securities Act of 1933, as amended, on May 11, 2012, or as soon thereafter as reasonably practicable.
We hereby acknowledge that:
1. | should the Securities and Exchange Commission (the Commission), or the staff of the Commission (the Staff), acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
2. | 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 this filing; and |
3. | 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. |
SUPERFUND GOLD, L.P. | Very truly yours,
SUPERFUND USA, INC. | |||||||
By: | Superfund Capital Management, Inc., | By: | /s/ Heather Kelly | |||||
its General Partner | Name: Heather Kelly | |||||||
Title: President | ||||||||
By: | /s/ Nigel James | |||||||
Name: Nigel James Title: President |