Goldcorp Inc.
File No. 1-12970

VIA EDGAR AND FACSIMILE

September 28, 2006

Mr. Kevin Stertzel
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-7010

RE:  Goldcorp Inc.
Form 40-F for the Fiscal Year Ended December 31, 2005
Filed March 21, 2006
File No. 1-12970

Dear Mr. Stertzel:

Please accept this request for an extension to respond to your comment letter of August 24^th, 2006.

We are currently working with our auditors to ensure the completeness of our responses to these comments. However, due to the complex nature of the issues and the need to consult with our current and predecessor auditors, additional time is required to coordinate this effort. Therefore, we would propose to provide our written response to you on or before October 16^th, 2006.

Should you have further questions, please address your letter to the undersigned.

Yours truly,

/s/  Lindsay Hall

Lindsay Hall
Executive Vice President and Chief Financial Officer

cc:	Glenn Ives Deloitte & Touche LLP
	Mark Bennett Cassels Brock & Blackwell LLP
	Gil Cornblum Dorsey & Whitney LLP