goldeneaglecorresp.htm
June 27, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F St. NE
Washington, D.C. 20549
Attn: Ethan Horowitz, Branch Chief
Re: Golden Eagle International, Inc.
Form 10-K for fiscal year ended December 31, 2010
Filed April 12, 2011
Form 10-K/A for fiscal year ended December 31, 2010
Filed June 13, 2011
File No. 0-23726
Dear Mr. Horowitz:
Golden Eagle International, Inc. (“GEII”) is in receipt of your letter dated June 23, 2011. GEII understands the effects, including those outlined in your letter, of its failure to file audited financial statements for the fiscal year ended December 31, 2009 in its Form 10-K/A for the fiscal year ended December 31, 2010.
We hope we have adequately addressed all of your comments and concerns regarding GEII’s Annual Report on Form 10-K/A for its fiscal year ended December 31, 2010.
Sincerely,
/s/ Terry C. Turner
Terry C. Turner
President & Chief Executive Officer