CORRESP

June 6, 2006



                                                     MERITAS LAW FIRMS WORLDWIDE
Securities and Exchange Commission
Division of Corporation Finance                      Roger D. Linn
100 F Street, NE                                     916.558.6064 DIRECT
Washington, DC.  20549                               rlinn@weintraub.com

Attn:    Jeff Jaramillo
         Mail Stop 3651

RE:      NEWGOLD, INC. FORM 10-KSB/A FOR THE FISCAL YEAR ENDING JANUARY 31, 2005
         FILE MAY 2, 2005, FILE NO. 000-20722

Dear Mr. Jaramillo

On behalf of Newgold,  Inc. (the "Company"),  we wish to make this  supplemental
response  to  your  comment  letter  dated  November  4,  2005  relating  to the
above-referenced  Newgold annual report on Form 10-KSB for the fiscal year 2005.
In addition to those previous  responses provided in our letter of June 2, 2006,
please find enclosed the acknowledgement letter from the Company as requested in
the third to the last paragraph of your comment letter of November 4, 2005.

Please  contact  the  undersigned  if you should  have any  further  comments or
questions.

Very truly yours,

weintraub genshlea chediak
LAW CORPORATION


Roger D. Linn

RDL/dmg
Enclosures

cc:      Scott Dockter (w/o encls.)
         James Kluber (w/o encls.)

CORRESP

                                  NEWGOLD INC.




June 6, 2006



Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549


Attn:   Jeff Jaramillo
        Mail Stop 3651


Re:     Newgold, Inc. Form 10KSB/A for the Fiscal Year Ending January 31, 2005


Dear Mr. Jaramillo

On behalf of Newgold,  Inc., a Delaware  corporation (the "Company"),  I wish to
acknowledge on behalf of the Company that:

         o    the Company is  responsible  for the  adequacy and accuracy of the
              disclosure in the above-referenced filing;

         o    staff  comments  or changes to  disclosure  in  response  to staff
              comments do not  foreclose the  Commission  from taking any action
              with respect to the above- referenced filing; and

         o    the  Company  may not  assert  staff  comments  as a defense  in a
              proceeding  initiated  by the  Commission  or any person under the
              Federal Securities Laws of the United States.


Sincerely yours,


Newgold, Inc.

/s/ A. SCOTT DOCKTER

A. Scott Dockter, President











          400 Capital Mall, Suite 900  o  Sacramento, California 95814
                         916-449-3913  o  Fax 916-449-8259