3451 Lindell Road, Suite D

Las Vegas, NV  89103

April 18, 2011

United States Securities and Exchange Commission

Washington, DC  20549

Re:           Patriot Gold Corporation

Form 10-K for Fiscal Year Ended May 31, 2010

Filed August 30, 2010

File No. 000-32919

Dear Mr. Horowitz

The Company acknowledges receipt of your comments dated April 07, 2011.  We will respond to your requests on or before April 28, 2011.

Yours truly,

/s/ Robert Coale

Robert Coale

President