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











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