CORRESP 1 filename1.txt 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.)