<SEC-DOCUMENT>0001062993-18-005142.txt : 20190315
<SEC-HEADER>0001062993-18-005142.hdr.sgml : 20190315
<ACCEPTANCE-DATETIME>20181221163223
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-18-005142
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Western Copper & Gold Corp
		CENTRAL INDEX KEY:			0001364125
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1800 - 570 GRANVILLE ST.
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 3P1
		BUSINESS PHONE:		6046849497

	MAIL ADDRESS:	
		STREET 1:		1800 - 570 GRANVILLE ST.
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 3P1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Western Copper CORP
		DATE OF NAME CHANGE:	20060525
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>Western Copper and Gold Corporation - SEC Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=justify><U>VIA EDGAR </U></P>
<P align=justify>December 21, 2018 </P>
<P align=justify>United States Securities and Exchange Commission <BR>Division
of Corporation Finance <BR>Office of Beverage, Apparel, and Mining
<BR>Washington, D.C. 20549<BR><B>Attention: James Giugliano </B><BR></P>
<P align=justify>Dear Mr. Giugliano: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>RE: </B></TD>
    <TD align=left width="95%" ><B>Western Copper and Gold
      Corporation </B></TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%" ><B>Form 40-F for the Fiscal Year
      Ended December 31, 2017 </B></TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%" ><B>Filed March 22, 2018
</B></TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="95%" ><B>File No. 001-35075
  </B></TD></TR></TABLE>
<P align=justify>Western Copper and Gold Corporation (the &#147;Company&#148;) has
successfully received the aforementioned comment letter (the &#147;Comment Letter&#148;)
from the staff of the U.S. Securities and Exchange Commission (the &#147;Commission&#148;)
dated December 20, 2018 with respect to the Company&#146;s Annual Report on Form 40-F
for the fiscal year ended December 31, 2017.</P>
<P align=justify>The purpose of this letter is to inform the Commission that the
Company intends to submit its response to the Comment Letter on or before
January 21, 2019. Should you have any questions or concerns, please contact the
undersigned. </P>
<P align=justify>Sincerely, </P>
<P align=justify><U>/s/ Julien
Fran&#231;ois&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;</U></P>
<P align=justify>Julien Fran&#231;ois <BR>Chief Financial Officer <BR>Western Copper
and Gold Corporation <BR></P>
<TABLE
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  <TR vAlign=top>
    <TD align=right></TD>
    <TD align=right width="50%"><B>TSX: WRN </B></TD></TR>
  <TR vAlign=top>
    <TD align=left>1 </TD>
    <TD align=right width="50%"><B>NYSE American: WRN
</B></TD></TR></TABLE><BR>
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