September 22, 2005


via U.S. Mail
Scott L. Smith
President, Treasurer and Chairman of the Board
Gold Standard, Inc.
136 South Main Street, Suite 712
Salt Lake City, Utah 84101


Re:	Gold Standard, Inc.
      Post Effective Amendment No. 1 to Registration Statement on
      Form SB-2
      File No. 333-115067
      Filed August 29, 2005

Dear Mr. Smith:

      We have limited the review of your filing to those issues
identified in our comments.  Where indicated, we think you should
revise your document in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.



Form SB-2

General

1. Pursuant to Item 3-12 of Regulation S-X, please update the
financial statements included in the registration statement prior
to
effectiveness.

Selling Securityholder, page 13

2. Please disclose if the selling securityholder is a registered
broker-dealer or affiliate of a registered broker-dealer.  If you
determine that the selling securityholder is a registered broker-
dealer, please revise your disclosure to indicate that such
selling
securityholder is an underwriter, unless such selling stockholder
received its securities as compensation for investment banking
services.  If the selling securityholder is an affiliate of a
registered broker-dealer, please disclose, if true, that such
selling
securityholder acquired its shares in the ordinary course of
business
and at the time of the acquisition did not have any arrangements
or
understandings with any person to distribute the securities.  If
not,
you must indicate that such selling securityholder is an
underwriter.

Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Before the amended registration statement is declared
effective
pursuant to Section 8 of the Securities Act, the company should
provide us with a letter, acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and
* the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	Please contact Mellissa Campbell Duru at (202) 551-3757 with
any
questions, or in her absence, you may contact me at (202) 551-
3685.



      Sincerely,


							Tangela Richter
							Branch Chief
cc: 	via facsimile
	Branden Burningham, Esq.
	(801) 355-7126

Mr. Scott Smith
Gold Standard, Inc.
September 22, 2005
page 3




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010