0001279569-18-000040.txt : 20180209 0001279569-18-000040.hdr.sgml : 20180209 20180109175220 ACCESSION NUMBER: 0001279569-18-000040 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDEN QUEEN MINING CO LTD CENTRAL INDEX KEY: 0001025362 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: GOLDEN QUEEN MINING CO. LTD. STREET 2: #2300 - 1066 WEST HASTINGS STREET CITY: VANCOUVER STATE: A1 ZIP: V6E 3X2 BUSINESS PHONE: 604-921-7570 MAIL ADDRESS: STREET 1: GOLDEN QUEEN MINING CO. LTD. STREET 2: #2300 - 1066 WEST HASTINGS STREET CITY: VANCOUVER STATE: A1 ZIP: V6E 3X2 CORRESP 1 filename1.htm

Golden Queen Mining Co. Ltd.

January 9, 2018

Via: First Class Mail and EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE
Washington, D.C. 20549

Attention: Mr. Ruiari Regan

Re:

Golden Queen Mining Co. Ltd.
Registration Statement on Form S-3
File No. 333-221969

Ladies and Gentlemen:

On behalf of Golden Queen Mining Co. Ltd., a British Columbia corporation (“Golden Queen”), we hereby respectfully request that the United States Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (SEC File No. 333-221969) and to permit said Registration Statement to become effective at 4:00 p.m. Eastern Time on January 10, 2018, or as soon thereafter as practicable.

If you should have any questions regarding this acceleration request, please do not hesitate to contact our legal counsel in relation to this matter, Dorsey & Whitney LLP, Kenneth G. Sam at 303-629-3445.

	Sincerely,

	Golden Queen Mining Co. Ltd.

	/s/ Guy Le Bel
	Guy Le Bel
	Chief Financial Officer