-----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,
 EDsW7woSlpGyV6cobtquAQyrni5fpbEIVWj7b9zwvviZ0FcD6vThem0P31wxu9aY
 cQGdBP+Fgb3GIP8QuBS/CA==

<SEC-DOCUMENT>0001144204-07-038961.txt : 20070730
<SEC-HEADER>0001144204-07-038961.hdr.sgml : 20070730
<ACCEPTANCE-DATETIME>20070730144128
ACCESSION NUMBER:		0001144204-07-038961
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070622
FILED AS OF DATE:		20070730
DATE AS OF CHANGE:		20070730

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELEMENT 21 GOLF CO
		CENTRAL INDEX KEY:			0000797662
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				880218411
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		340 GRANITE STREET
		STREET 2:		SUITE 200
		CITY:			MANCHESTER
		STATE:			NH
		ZIP:			03102-4004
		BUSINESS PHONE:		416-362-2121

	MAIL ADDRESS:	
		STREET 1:		200 QUEENS QUAY EAST
		STREET 2:		UNIT 1
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5A 4K9

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRL HOLDINGS INC
		DATE OF NAME CHANGE:	20011212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BIORELEASE CORP
		DATE OF NAME CHANGE:	19930809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OIA INC
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WILCOXON BENTON H
		CENTRAL INDEX KEY:			0001165322

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15260
		FILM NUMBER:		071009189

	BUSINESS ADDRESS:	
		STREET 1:		18881 VON KARMAN AVENUE
		STREET 2:		SUITE 1630
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		9497561091
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v080427_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-06-22</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000797662</issuerCik>
        <issuerName>ELEMENT 21 GOLF CO</issuerName>
        <issuerTradingSymbol>EGLF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001165322</rptOwnerCik>
            <rptOwnerName>WILCOXON BENTON H</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2026 MCGAW AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>IRVINE</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92614</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ Wilcoxon Benton H</signatureName>
        <signatureDate>2007-07-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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