KAT Exploration Inc (KATX)

[TinkerBelle]

Henry Nisser...see the last correspondence with the SEC.

December 27, 2010
Mr. Kenneth Stead
President
Kat Gold Holdings Corp.
1149 Topsail Rd.
Mount Pearl, Newfoundland
A1N 5G2, Canada
Re: Kat Gold Holdings Corp.
Amendment Number 3 to Form 8-K
Filed December 22, 2010
Form 10-Q for the Six Months Ended June 30, 2010
Filed August 12, 2010
File No. 000-53450
Dear Mr. Stead:
We have completed our review of your filings and do not have any further comments at this time.
Sincerely,
/s/ Larry Spirgel
Larry Spirgel
Assistant Director
cc: Henry Nisser, Esq.
via facsimile: [phone]