<SEC-DOCUMENT>0001127855-16-000768.txt : 20180208
<SEC-HEADER>0001127855-16-000768.hdr.sgml : 20180208
<ACCEPTANCE-DATETIME>20160825133803
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001127855-16-000768
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDEN EAGLE INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000869531
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				841116515
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 PARK PLAZA
		STREET 2:		SUITE 600
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		(949) 627-8977

	MAIL ADDRESS:	
		STREET 1:		1 PARK PLAZA
		STREET 2:		SUITE 600
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BENEFICIAL CAPITAL FINANCIAL SERVICES CORP
		DATE OF NAME CHANGE:	19940329
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="FONT-SIZE: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: center">&#160;</div>

<div style="FONT-SIZE: 14pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: center">HART &amp; HART, LLC</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">ATTORNEYS AT LAW</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">1624 Washington Street</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">Denver, CO&#160; 80203</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">William T. Hart, P.C.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif">________</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: right">harttrinen@aol.com</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Will Hart</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">(303) 839-0061</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: right">Fax: (303) 839-5414</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">August 22, 2016</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">James Lopez</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">100 F Street, NE</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Washington, DC 20549</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Re:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Golden Eagle International, Inc.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Preliminary Proxy Statement</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">File No. 001-11889</div>
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<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt">This office represents Golden Eagle International, Inc. (the "Company").&#160; Amendment No. 1 to the Company's Preliminary Proxy Statement has been filed with the Commission.&#160; This letter provides the Company's responses to the comments received from the staff by letter dated December 21, 2015.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">1.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">The proposal to conduct a sale of substantially all of the Company's assets have been removed.&#160; With respect to the proposal to modify the terms of the Series B preferred stock, we do not believe financial statements are necessary since:</div>
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<div style="MARGIN-BOTTOM: 6pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">the Series B shares are owned by only four persons; and</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman; TEXT-ALIGN: left; MARGIN-LEFT: 72pt">&#9679;</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">shareholders owning a majority of the Company's outstanding shares of common stock and Series B preferred stock intend to vote in favor of this proposal.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt">2.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">The "no fee required" box has been checked.&#160; No fee is required pursuant to SEC Rule 14a-6(i)(2).</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">The Company is preparing its missing 10-K's and intends to file those reports shortly.</div>
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<div style="TEXT-ALIGN: justify; MARGIN-RIGHT: 72pt">&#160;</div>

<div style="TEXT-ALIGN: justify; MARGIN-RIGHT: 72pt; TEXT-INDENT: 36pt">If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned.</div>

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<td style="WIDTH: 37.54%" valign="top" colspan="2">Very Truly Yours,</td>
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<td style="WIDTH: 37.54%" valign="top" colspan="2">HART &amp; HART, LLC</td>
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<td style="WIDTH: 3.85%; FONT-STYLE: normal; BORDER-BOTTOM-COLOR: " valign="top" nowrap="nowrap" align="left">By</td>
<td style="WIDTH: 33.16%; FONT-STYLE: italic; BORDER-BOTTOM-COLOR: " valign="top" nowrap="nowrap" align="left">/s/ William T. Hart</td>
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<td style="WIDTH: 3.85%" valign="bottom" nowrap="nowrap" align="left">&#160;</td>
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<td style="WIDTH: 3.85%" valign="bottom" nowrap="nowrap" align="left">&#160;</td>
<td style="WIDTH: 33.16%" valign="bottom" nowrap="nowrap" align="left">William T.&#160; Hart</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">WTH:ls</div>
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