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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 eWTW6cKlOJXwS9msmS0Zcg==

<SEC-DOCUMENT>0000000000-06-035055.txt : 20060807
<SEC-HEADER>0000000000-06-035055.hdr.sgml : 20060807
<ACCEPTANCE-DATETIME>20060726155322
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-035055
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060726

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDFIELD CORP
		CENTRAL INDEX KEY:			0000042316
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		IRS NUMBER:				880031580
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0705

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1684 WEST HIBISCUS BLVD.
		CITY:			MELBOURNE
		STATE:			FL
		ZIP:			32901
		BUSINESS PHONE:		321-724-1700

	MAIL ADDRESS:	
		STREET 1:		1684 WEST HIBISCUS BLVD.
		CITY:			MELBOURNE
		STATE:			FL
		ZIP:			32901

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDFIELD CONSOLIDATED MINES CO
		DATE OF NAME CHANGE:	19670628
PUBLIC REFERENCE ACCESSION NUMBER:		0001003297-05-000083
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      Mail Stop 7010

      January 12, 2006

Mr. John Sottile
The Goldfield Corporation
100 Rialto Place, Suite 500
Melbourne, FL 32901

      Re:	The Goldfield Corporation
		Form 10-K for the year ended December 31, 2004
      Filed March 31, 2005
      Form 10-Q for the period ended September 30, 2005
      File No. 1-07525

Dear Mr. Sottile:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Jennifer Thompson, Staff
Accountant,
at (202) 551-3737 or, in her absence, to the undersigned at (202)
551-3768.

								Sincerely,


								John Cash
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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