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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-043687.txt : 20060814
<SEC-HEADER>0000000000-05-043687.hdr.sgml : 20060814
<ACCEPTANCE-DATETIME>20050824101134
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-043687
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050824

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLAMIS GOLD LTD
		CENTRAL INDEX KEY:			0000782819
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5190 NEIL ROAD
		STREET 2:		SUITE 310
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
		BUSINESS PHONE:		7758274600

	MAIL ADDRESS:	
		STREET 1:		5190 NEIL ROAD
		STREET 2:		SUITE 310
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								August 24, 2005


Ms. Cheryl S. Maher
Chief Financial Officer
Glamis Gold Ltd.
5190 Neil Road, Suite 310
Reno, Nevada  89502


	Re:	Glamis Gold Ltd.
		Form 40-F for Fiscal Year Ended December 31, 2004
Filed March 24, 2005
Response Letter Dated August 8, 2005
		File No. 1-11648


Dear Ms. Maher:

      We have completed our review of your Form 40-F and related
filings and do not, at this time, have any further comments.

								Sincerely,


								Jill S. Davis
								Branch Chief

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