UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C.   20549









FORM
10-QSB





[
      X ]
            QUARTERLY
      REPORT UNDER SECTION 13 0R 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934





For the
quarterly period ended       February
29, 2008





[    ]
            TRANSITION
      REPORT UNDER SECTION 13 0R 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934





For the
transition period from __________________
to __________________





Commission
file number 000-52796








GURATA
      GOLD, INC.(Exact
      name of small business issuer as specified in its
  charter)








Nevada
            00-0000000(State
      or other jurisdiction of incorporation or
organization)
            (I.R.S.
      Employer Identification No.)1403 – 1200 Alberni Street, Vancouver, British
      Columbia, V6E 1A6, Canada(Address
      of principal executive offices)604-417-9933(Issuer’s
      telephone number)n/a
              (Former name, former address and former fiscal
      year, if changed since last
report)





Check
whether the issuer (1) filed all reports required to be filed by Section 13 or
15(d) of the Exchange Act during the past 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been subject
to such filing requirements for the past 90 days.


[    ]
Yes         [ X
]  No





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).


[
X ]
Yes         [    ]  No





APPLICABLE
ONLY TO CORPORATE ISSUERS





State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of the latest practicable date.





Class
            Outstanding at April 11,
    2008common
      stock - $0.001 par value
            39,000,000





Transitional
Small Business Disclosure Format (Check one):    Yes   [   ]     No   [
X ]




Page
- 1





PART
I – FINANCIAL INFORMATION








GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


FINANCIAL
STATEMENTS


(UNAUDITED)





February
29, 2008








Page
- 2




GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


BALANCE
SHEET





February
      29, 2008
            
            May
      31,
              2007UnauditedASSETSCurrent
      assets:Cash
            $
            74,812
            
            
            $
            15,967Total
      assets
            $
            74,812
            
            
            $
            15,967LIABILITIES
      AND STOCKHOLDERS' EQUITYCurrent
      liabilities:Accounts
      payable
            $
            2,510
            
            
            $
            3,500Accrued
      professional
            
            3,000
            
            
            
            142Accrued
      administration
            
            4,500
            
            
            
            -Due
      to related party
            
            36
            
            
            
            33Total
      liabilities
            
            10,046
            
            
            
            3,675Commitments
      and contingenciesStockholders'
      deficit:Common
      stock; authorized 75,000,000; $0.001 par value;39,000,000
      and 22,000,000 shares issued and outstandingat
      February 29, 2008 and May 31, 2007
            
            39,000
            
            
            
            22,000Additional
      paid in capital
            
            76,250
            
            
            
            8,250Deficit
      accumulated during the exploration stage
            
            (50,484
            )
            
            
            (17,958
            )Total
      stockholders' equity
            
            64,766
            
            
            
            12,292Total
      liabilities and stockholders' equity
            $
            74,812
            
            
            $
            15,967


The
accompanying notes are an integral part of these financial
statements







F
- 1








GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


STATEMENTS
OF OPERATIONS


(UNAUDITED)





Three
      Months Ended
            
            
            Nine
      Months Ended
            
            
            From
      May 26, 2006 (Inception)February
      29,
            
            
            February
      28,
            
            
            February
      29,
            
            
            February
      28,
            
            
            to
      February 29,2008
            
            
            2007
            
            
            2008
            
            
            2007
            
            
            2008Operating
      Expenses:Administration
            $
            1,224
            
            
            $
            502
            
            
            $
            4,724
            
            
            $
            502
            
            
            $
            8,224Bank
      charges and interest
            
            25
            
            
            
            21
            
            
            
            131
            
            
            
            93
            
            
            
            246Consulting
            
            2,500
            
            
            
            -
            
            
            
            3,000
            
            
            
            -
            
            
            
            3,000Donated
      rent
            
            -
            
            
            
            750
            
            
            
            -
            
            
            
            2,250
            
            
            
            2,750Donated
      services
            
            -
            
            
            
            1,500
            
            
            
            -
            
            
            
            4,500
            
            
            
            5,500Exploration
      and development
            
            1,669
            
            
            
            3,954
            
            
            
            1,669
            
            
            
            3,976
            
            
            
            5,645Office
            
            34
            
            
            
            -
            
            
            
            34
            
            
            
            -
            
            
            
            34Professional
            
            7,464
            
            
            
            -
            
            
            
            20,882
            
            
            
            -
            
            
            
            21,024Regulatory
            
            221
            
            
            
            250
            
            
            
            2,098
            
            
            
            250
            
            
            
            3,073Impairment
      loss on mineral property costs
            
            -
            
            
            
            1,000
            
            
            
            -
            
            
            
            1,000
            
            
            
            1,000Foreign
      exchange gain
            
            (12
            )
            
            
            (1
            )
            
            
            (12
            )
            
            
            (1
            )
            
            
            (12
            )Net
      loss for the period
            $
            13,125
            
            
            $
            7,976
            
            
            $
            32,526
            
            
            $
            12,570
            
            
            $
            50,484Net
      loss per share:Basic
      and diluted
            $
            0.00
            
            
            $
            0.00
            
            
            $
            0.00
            
            
            $
            0.00Weighted
      average number of shares outstanding:Basic
      and diluted
            
            39,000,000
            
            
            
            22,000,000
            
            
            
            29,659,854
            
            
            
            15,783,883




The
accompanying notes are an integral part of these financial
statements





F
- 2





GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


STATEMENTS
OF CASH FLOWS


(UNAUDITED)





Nine
      Months Ended
            
            
            From
      May 26, 2006February
      29,
            
            
            February
      28,
            
            
            (Inception)
      to2008
            
            
            2007
            
            
            February
      29, 2008Cash
      flow from operating activities:Net
      loss
            $
            (32,526
            )
            
            $
            (12,570
            )
            
            $
            (50,484
            )Adjustments
      to reconcile net loss to net cash used in operting
    activities:Donated
      services and rent
            
            -
            
            
            
            6,750
            
            
            
            8,250Impairment
      loss on mineral property costs
            
            -
            
            
            
            1,000
            
            
            
            1,000Changes
      in operating assets and liabilities:Accounts
      payable
            
            (990
            )
            
            
            -
            
            
            
            2,510Accrued
      professional
            
            2,858
            
            
            
            (500
            )
            
            
            3,000Accrued
      administration
            
            4,500
            
            
            
            -
            
            
            
            4,500Due
      to related party
            
            3
            
            
            
            30
            
            
            
            36Net
      cash used in operating activities
            
            (26,155
            )
            
            
            (5,290
            )
            
            
            (31,188
            )Cash
      flows from investing activities:Acquisition
      of mineral properties
            
            -
            
            
            
            (1,000
            )
            
            
            (1,000
            )Net
      cash used in investing activities
            
            -
            
            
            
            (1,000
            )
            
            
            (1,000
            )Cash
      flows from financing activities:Cash
      from issuance of common stock
            
            85,000
            
            
            
            22,000
            
            
            
            107,000Net
      cash provided by financing activities
            
            85,000
            
            
            
            22,000
            
            
            
            107,000Increase
      in cash during the period
            
            58,845
            
            
            
            15,710
            
            
            
            74,812Cash,
      beginning of period
            
            15,967
            
            
            
            -
            
            
            
            -Cash,
      end of period
            $
            74,812
            
            
            $
            15,710
            
            
            $
            74,812Supplemental
      disclosure of cash flow information:Cash
      paid during the periodTaxes
            $
            -
            
            
            $
            -
            
            
            $
            -Interest
            $
            -
            
            
            $
            -
            
            
            $
            -




The
accompanying notes are an integral part of these financial
statements







F
- 3







GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


NOTES
TO THE FINANCIAL STATEMENTS


(UNAUDITED)


FEBRUARY
29, 2008





NOTE
1 – ORGANIZATION AND BASIS OF PRESENTATION





Nature
of Operations





Gurata
Gold, Inc. (“Gurata”) was incorporated on May 26, 2006, under the laws of the
State of Nevada. Gurata’s principal business is the acquisition and exploration
of mineral resources in northwestern British Columbia, Canada.  Gurata
has not presently determined whether its properties contain mineral reserves
that are economically recoverable.  Gurata has not commenced
significant operations and is considered an Exploration Stage Company, as
defined by Statement of Financial Accounting Standard (“SFAS”) No.7 Accounting and Reporting by
Development Stage Enterprises.  In these notes, the terms
“Company”, “we”, “us” or “our” mean Gurata.





Basis
of Presentation





These
financial statements and related notes are presented in accordance with
accounting principles generally accepted in the United States, and are expressed
in US dollars.





The
accompanying unaudited financial statements included herein have been prepared
in accordance with accounting principles generally accepted in the United States
for interim financial information and with the instructions to Form 10-QSB and
Item 310(b) of Regulation S-B. They do not include all information and notes
required by generally accepted accounting principles for complete financial
statements. However, except as disclosed herein, there has been no material
change in the information disclosed in the notes to financial statements
included in the report on Form SB-2 of Gurata Gold, Inc. for the year ended May
31, 2007. In the opinion of management, all adjustments (including normal
recurring accruals) considered necessary for a fair presentation have been
included. Operating results for the three and nine months ended February 29,
2008 are not necessarily indicative of the results that may be expected for any
interim period or the entire year. For further information, these financial
statements and the related notes should be read in conjunction with the
Company’s audited financial statements for the year ended May 31, 2007 included
in the Company’s report on Form SB-2.





NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES





Reclassifications





Certain
prior period amounts in the accompanying financial statements have been
reclassified to conform to the current period’s presentation. These
reclassifications had no effect on the results of operations or financial
position for any period presented.





Cash
and Cash Equivalents





For
purposes of the balance sheet and statement of cash flows, the Company considers
all amounts on deposit with financial institutions and highly liquid investments
with maturities of 90 days or less to be cash equivalents.  At
February 29, 2008 and May 31, 2007, the Company did not have any cash
equivalents.





F
- 4


GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


NOTES
TO THE FINANCIAL STATEMENTS


(UNAUDITED)


FEBRUARY
29, 2008





NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)





Financial
Instruments





Concentration
of Credit Risk





Financial
instruments that potentially subject the Company to significant concentrations
of credit risk consist principally of cash deposits. At February 29, 2008 and
May 31, 2007 the Company had approximately $75,000 and $16,000,
respectively in cash that was not insured.  This cash is on deposit
with a large chartered Canadian bank.  As part of its cash management
process, the Company performs periodic evaluations of the relative credit
standing of this financial institution.  The Company has not
experienced any losses in cash balances and does not believe it is exposed to
any significant credit risk on its cash.





Foreign
Exchange Risk





The
Company is subject to foreign exchange risk for transactions denominated in
foreign currencies.  Foreign currency risk arises from the fluctuation
of foreign exchange rates and the degree of volatility of these rates relative
to the United States dollar.  The Company does not believe that it has
any material risk due to foreign currency exchange.





Fair
Value of Financial Instruments





The
Company’s financial instruments include cash, accounts payable accrued
professional and accrued administration.  The fair value of these
financial instruments approximate their carrying values due to their short
maturities.





Mineral
Property Costs




The
Company has been in the exploration stage since its inception on May 26, 2006
and has not yet realized any revenues from its planned operations.  It
is primarily engaged in the acquisition and exploration of mining
properties.  Mineral property exploration costs are expensed as
incurred.  Mineral property acquisition costs are initially
capitalized when incurred using the guidance in the Emerging Issues Task Force
(EITF) 04-02, Whether Mineral
Rights are Tangible or Intangible Assets.  The Company assesses
the carrying costs for impairment under Statement of Financial Accounting
Standards (SFAS) No. 144, Accounting for Impairment or
Disposal of Long Lived Assets at each fiscal quarter end.  An
impairment is recognized when the sum of the expected undiscounted future cash
flows is less than the carrying amount of the mineral
property.  Impairment losses, if any, are measured as the excess of
the carrying amount of the mineral property over its estimated fair
value.




When it
has been determined that a mineral property can be economically developed as a
result of establishing proven and probable reserves, the costs then incurred to
develop such property, are capitalized.  Such costs will be amortized
using the units-of-production method over the estimated life of the probable
reserves.  If mineral properties are subsequently abandoned or
impaired, any capitalized costs will be charged to operations.




F
- 5


GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


NOTES
TO THE FINANCIAL STATEMENTS


(UNAUDITED)


FEBRUARY
29, 2008





NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)





Foreign
Currency Translation





The
Company’s functional and reporting currency is the United States
dollar.  Monetary assets and liabilities denominated in foreign
currencies are translated in accordance with SFAS No. 52 Foreign Currency Translation,
using the exchange rate prevailing at the balance sheet date. Historical cost
balances are remeasured using historical exchange rates. Gains and losses
arising on settlement of foreign currency denominated transactions or balances
are included in the determination of income.  Foreign currency
transactions are primarily undertaken in Canadian dollars.  The
Company has not to the date of these financial statements, entered into
derivative instruments to offset the impact of foreign currency
fluctuations.





Accounting
Estimates





The
preparation of the financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses
during the reporting period.





Actual
results could differ from those estimates. The Company’s financial statements
are based on a number of estimates, including accruals for estimated accounting,
auditing, legal and administrative expenses.





Basic
and Diluted Net (Loss) Per Common Share (“EPS”)





Basic net
(loss) per share is computed by dividing the net (loss) attributable to the
common stockholders by the weighted average number of common shares outstanding
during the reporting period.  Diluted net income per common share
includes the potential dilution that could occur upon exercise of the options
and warrants to acquire common stock computed using the treasury stock method
which assumes that the increase in the number of shares is reduced by the number
of shares which could have been repurchased by the Company with the proceeds
from the exercise of the options and warrants (which were assumed to have been
made at the average market price of the common shares during the reporting
period).





At
February 29, 2008, the Company had issued 39,000,000 common shares and had no
outstanding options or warrants.





Recent
Accounting Pronouncements




In
September 2006, the Financial Accounting Standards Board (FASB) issued SFAS
No. 157 (SFAS 157), Fair
Value Measurements. SFAS 157 defines fair value, establishes
a framework for measuring fair value and expands disclosure requirements about
fair value measurements. SFAS 157 was effective for the Company June 1, 2007.
Adoption of SFAS 157 did not have a material impact on our financial
statements.





The FASB
has issued Statements 158, 159, 141(R), 160 and EITF 07-1, with effective dates
subsequent to February 29, 2008. The Company will adopt these standards on the
respective dates required by those standards. The Company does not expect that
the adoption of these standards will have a material impact on the financial
statements.




F
- 6


GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


NOTES
TO THE FINANCIAL STATEMENTS


(UNAUDITED)


FEBRUARY
29, 2008





NOTE
3 – GOING CONCERN




These
financial statements have been prepared on a going concern basis, which implies
the Company will continue to realize its assets and discharge its liabilities in
the normal course of business. The Company has not generated any revenues since
inception and has never paid any dividends and is unlikely to pay dividends or
generate earnings in the immediate or foreseeable future. The continuation of
the Company as a going concern is dependent upon the continued financial support
from its shareholders, the ability of the Company to obtain necessary equity
financing to continue operations, confirmation of the Company’s interests in the
underlying properties, and the attainment of profitable operations. The
Company’s ability to achieve and maintain profitability and positive cash flows
is dependent upon its ability to locate profitable mineral properties, generate
revenues from its mineral production and control production costs. Based upon
current plans, the Company expects to incur operating losses in future
periods.  At February 29, 2008, the Company had accumulated losses of
$50,484 since inception.  These factors raise substantial doubt
regarding the Company’s ability to continue as a going concern. There is no
assurance that the Company will be able to generate revenues in the future.
These financial statements do not give any effect to any adjustments that would
be necessary should the Company be unable to continue as a going concern and
therefore be required to realize its assets and discharge its liabilities in
other than the normal course of business and at amounts different from those
reflected in the accompanying financial statements.





NOTE
4 - RELATED PARTY TRANSACTIONS




All of
the Company’s mineral claims are registered in the name of the President of the
Company and pursuant to a trust agreement are held in trust on behalf of the
Company (see Note 5).





During
the nine months ended February 29, 2008 the Company paid $2,500 in consulting
fees to its president.  At February 29, 2008 and May 31, 2007, the
Company was indebted to its president in the amounts of $36 and $33,
respectively.





On July
11, and August 23, 2006, the Company issued 3,000,000 and 19,000,000
respectively, in common shares to its President (see Note 6).





NOTE
5 - MINERAL PROPERTIES




On
December 15, 2006, the Company acquired the Gate 1 mineral claim near Atlin,
British Columbia, Canada, comprising an area of 376.49 hectares for
$1,000.  During the year ended May 31, 2007, the Company determined
that the carrying amount of the mineral property was in excess of its estimated
fair value and recognized an impairment loss on mineral property costs of
$1,000.




The
Company is required to incur approximately $1,505 (CDN$1,505) on or before
February 10, 2009 and approximately $3,012 (CDN$3,012) on or before February 10,
2010 and each year thereafter in exploration expenditures or pay the equivalent
sum in cash in lieu of work, in order to retain title to the claims (see Note
4).





During
the nine months ended February 29, 2008, the Company paid $1,505 to the Province
of British Columbia in lieu of performing work on the claims in order to retain
title to the claims.




F
- 7


GURATA
GOLD, INC.


(AN
EXPLORATION STAGE COMPANY)


NOTES
TO THE FINANCIAL STATEMENTS


(UNAUDITED)


FEBRUARY
29, 2008





NOTE
6 - COMMON STOCK




On July
11, 2006, the Company issued 3,000,000 common shares at $0.001 per share for
cash of $3,000 to its President (see Note 4).





On August
23, 2006, the Company issued 19,000,000 common shares at $0.001 per share for
cash of $19,000 to its President (see Note 4).





On
October 18, 2007, the Company received subscriptions for 5,000,000 common shares
at $0.005 per share for cash of $25,000.





On
October 23, 2007, the Company received subscriptions for 3,400,000 common shares
at $0.005 per share for cash of $17,000.





On
October 30, 2007, the Company received subscriptions for 4,800,000 common shares
at $0.005 per share for cash of $24,000.





On
November 3, 2007, the Company received subscriptions for 600,000 common shares
at $0.005 per share for cash of $3,000.





On
November 22, 2007, the Company received subscriptions for 3,200,000 common
shares at $0.005 per share for cash of $16,000.





On
November 30, 2007, the Company authorized and issued 17,000,000 common shares at
$0.005 per share.







F
- 8




Item
2.  Management’s Discussion and Analysis or Plan of
Operation.





Forward-Looking
Statements




Certain
information included in this Form 10-QSB and other materials filed or to be
filed by us with the Securities and Exchange Commission (as well as information
included in oral or written statements made by us or on our behalf), may contain
forward-looking statements about our current and expected performance trends,
growth plans, business goals and other matters.  These statements may be
contained in our filings with the Securities and Exchange Commission, in our
press releases, in other written communications, and in oral statements made by
or with the approval of one of our authorized officers.  Words or phrases
such as “believe,” “plan,” “will likely result,” “expect,” “intend,” “will
continue,” “is anticipated,” “estimate,” “project,” “may,” “could,” “would,”
“should,” and similar expressions are intended to identify forward-looking
statements.  These statements, and any other statements that are not
historical facts, are forward-looking statements within the meaning of the
Private Securities Litigation Reform Act of 1995, as codified in Section 27A of
the Securities Act of 1933 and Section 21E of the Securities Exchange Act of
1934, as amended from time to time (the “Act”).




In
connection with the “safe harbor” provisions of the Act, we have identified and
filed important factors, risks and uncertainties that could cause our actual
results to differ materially from those projected in forward-looking statements
made by us, or on our behalf (“Risk Factors” included in our Form SB-2 filed on
August 16, 2007). These cautionary statements are to be used as a reference in
connection with any forward-looking statements. The factors, risks and
uncertainties identified in these cautionary statements are in addition to those
contained in any other cautionary statements, written or oral, which may be made
or otherwise addressed in connection with a forward-looking statement or
contained in any of our subsequent filings with the Securities and Exchange
Commission. Because of these factors, risks and uncertainties, we caution
against placing undue reliance on forward-looking statements. Although we
believe that the assumptions underlying forward-looking statements are
reasonable, any of the assumptions could be incorrect, and there can be no
assurance that forward-looking statements will prove to be accurate.
Forward-looking statements speak only as of the date on which they are made. We
do not undertake any obligation to modify or revise any forward-looking
statement to take into account or otherwise reflect subsequent events or
circumstances arising after the date that the forward-looking statement was
made.





General




This
discussion and analysis should be read in conjunction with our interim unaudited
financial statements and related notes included in this Form 10-QSB and the
audited financial statements and related notes thereto included in our Form SB-2
filed on August 16, 2007.  The inclusion of supplementary analytical and
related information herein may require us to make appropriate estimates and
assumptions to enable us to fairly present, in all material respects, our
analysis of trends and expectations with respect to our results of operations
and financial position taken as a whole.




Gurata
Gold, Inc. means “we”, “us” or “our” and will be referred to as such throughout
the balance of this document.





Our
principal business is the acquisition and exploration of mineral resources in
northwestern British Columbia, Canada. We have not presently determined whether
our properties contain mineral reserves that are economically recoverable. We
have not commenced significant operations and are considered an Exploration
Stage Company, as defined by Statement of Financial Accounting Standard (SFAS)
No.7 Accounting and Reporting
by Development Stage Enterprises.





We have
no operations and if our mineral claims are not successfully developed we will
not earn any revenues.






Page
- 11





Acquisition
of Atlin Mineral Claim





On
December 15, 2006 we purchased a mineral claim near Atlin, British Columbia,
Canada, comprising an area of 376.488 hectares for $1,000.  Our
mineral claim is registered in our President’s name and pursuant to a trust
agreement is held in trust on our behalf.





Critical
Accounting Policies and Estimates





An
appreciation of our critical accounting policies is necessary to understand our
financial results. These policies may require that we make difficult and
subjective judgments regarding uncertainties, and as a result, such estimates
may significantly impact our financial results. The precision of these estimates
and the likelihood of future changes depend on a number of underlying variables
and a range of possible outcomes. Other than our accounting for mineral property
costs, our critical accounting policies do not involve the choice between
alternative methods of accounting. We have applied our critical accounting
policies and estimation methods consistently.





Mineral
Property Costs




We have
been in the exploration stage since inception, May 26, 2006 and have not yet
realized any revenues from our planned operations. We are primarily engaged in
the acquisition and exploration of mining properties. We expense mineral
property exploration costs as they are incurred. Mineral property acquisition
costs are initially capitalized, when incurred, using the guidance in the
Emerging Issues Task Force (EITF) 04-02, Whether Mineral Rights are Tangible
or Intangible Assets.We assess the carrying costs for impairment under
SFAS No. 144, Accounting for
Impairment or Disposal of Long Lived Assets at each fiscal quarter end.
An impairment is recognized when the sum of the expected undiscounted future
cash flows is less than the carrying amount of the mineral property. Impairment
losses, if any, are measured as the excess of the carrying amount of the mineral
property over its estimated fair value. On December 15, 2006, we acquired the
Gate 1 mineral claim near Atlin, British Columbia, Canada, comprising an area of
376.488 hectares for $1,000.  During the year ended May 31, 2007, we
determined that the carrying amount of the mineral property was in excess of its
estimated fair value and recognized an impairment loss on mineral property costs
of $1,000.  During the nine months ended February 29, 2008 we expensed
$1,669, to mineral property exploration and development costs.





Once we
have determined that a mineral property can be economically developed, as a
result of establishing proven and probable reserves, the costs then incurred to
develop such property, will be capitalized.  Such costs will be
amortized using the units-of-production method over the estimated life of the
probable reserves.  If mineral properties are subsequently abandoned
or impaired, any capitalized costs will be charged to operations.




Foreign
Currency Translation





Our
functional and reporting currency is the United States
dollar.  Monetary assets and liabilities denominated in foreign
currencies are translated in accordance with SFAS No. 52 Foreign Currency Translation,
using the exchange rate prevailing at the balance sheet date. Gains and losses
arising on settlement of foreign currency denominated transactions or balances
are included in the determination of income.  Foreign currency
transactions are primarily undertaken in Canadian dollars.  We have
not to the date of this filing, entered into derivative instruments to offset
the impact of foreign currency fluctuations.





Financial
Instruments





Foreign
Exchange Risk





We are
subject to foreign exchange risk for transactions denominated in foreign
currencies.  Foreign currency risk arises from the fluctuation of
foreign exchange rates and the degree of volatility of these rates relative to
the United States dollar.  We do not believe that we have any material
risk due to foreign currency exchange.






Page
- 12





Concentration
of Credit Risk





Financial
instruments that potentially subject us to significant concentrations of credit
risk consist principally of cash deposits. On February 29, 2008, we had
approximately $75,000 in cash that was not insured.  This cash is on
deposit with a large chartered Canadian bank.  As part of our cash
management process, we perform periodic evaluations of the relative credit
standing of this financial institution.  We have not experienced any
losses in cash balances and do not believe we are exposed to any significant
credit risk on our cash.




Recent
Accounting Pronouncements




Refer to
Note 2, of our Notes to the Financial Statements filed on August 16, 2007 on our
Form SB-2, for a discussion of our recent accounting standards and
pronouncements.





Overview




Our
mineral claim is in the Atlin mining district of northwestern British Columbia,
Canada.  We purchased the Gate 1 Claim (the “Claim”) on December 15,
2006.  The mineral tenure number is 527388 and the total area of the
Claim is 376.488 hectares.





Our Claim
is presently in good standing.  We are required to incur approximately
$1,505 (CDN$1,505) on or before February 10, 2009 and approximately $3,012
(CDN$3,012) on or before February 10, 2010 and each year thereafter in
exploration expenditures or pay the equivalent sum in cash in lieu of work, to
the Province of British Columbia, in order to retain title to the
claims.  During February 2008, we paid the $1,505 to the Province of
British Columbia, to retain title to the claims.





On
January 26, 2007, we received the Geology Report from our consulting geologist
and we plan to commence the first phase of our three phase exploration program
during the summer of 2008.




Plan
of Operation





Exploration
Plan





Our plan
of operation for the next twelve months is to complete the following objectives
within the time periods specified, subject to our obtaining the funding
necessary for the exploration of our mineral claim. We currently do not have
enough funds to complete our exploration program which we plan to start in the
summer of 2008 if the results of our Phase One and Phase Two exploration
programs are encouraging. The following is a brief summary of our three phase
exploration program:





1.
            On
      January 14, 2008 we paid the Province of British Columbia $1,506
      (CDN$1,506) in lieu of filing exploration expenses in order to keep our
      claim in good standing until February 10,
2009.





2.
            As
      recommended by our consulting geologist, we plan to conduct the first
      phase of our three phase exploration program starting in July of 2008.
      This Phase One exploration program is expected to cost approximately
      $21,000 (CDN$21,000). A two-person field crew will fly to our claim and
      will stay for a period of fifteen days. During this period the crew will
      generally survey the claim seeking any outcroppings and locating streams.
      An outcropping is a part of a rock formation that appears above the
      surface of the surrounding land. The crew will use global positioning
      equipment, take one hundred geochemical samples and take fifteen rock
      samples. All samples will be bagged and tagged for location, date and time
      for later analysis. After this period is over the crew will return to
      Atlin by float plane.





3.
            The
      samples obtained during the Phase One exploration program will be analyzed
      at a laboratory and we will review the results of the Phase One
      exploration program in the winter of 2008. We will engage our consulting
      geologist to interpret the results of Phase One.  It is
      estimated that the analysis and interpretation of results will cost
      approximately $3,700.  If we are able to identify favorable rock
      formations and structures with elevated metal values we will plan and
      conduct a Phase Two program.






Page
- 13





4.
            If
      the Phase Two program were to proceed, our consulting geologist has
      indicated that we should budget approximately $60,000 (CDN$60,000) for our
      Phase Two program. If we proceed with a Phase Two program we would do so
      in July 2009. A small crew will fly to our claim and will stay for a
      period of time to be determined. During this period the crew will continue
      with Phase One field work including additional sampling and mapping,
      magnetometer survey, trenching and a small number of diamond drill holes.
      All samples will be bagged and tagged for location, date and time for
      later analysis. After this period is over the crew will return to Atlin by
      float plane.





5.
            In
      the case that the Phase Two exploration program takes place, we will
      review its results in winter 2009. If we are able to continue to confirm
      elevated metal values at specific hand drilled targets we would consider
      Phase Two a success and would plan for a Phase Three exploration program.
      The Phase Three exploration program is expected to cost at least $240,000
      ($240,000). At this stage, we would seek to link with a major resource
      company in a joint venture relationship in recognition of financing
      requirements. If we go ahead with the Phase Three exploration plan we
      expect that it would commence in July
2010.





As at
February 29, 2008, we had cash of approximately $75,000. If we are able to sell
100% of the offering in our prospectus dated September 6, 2007, of 20,000,000
shares of common stock at $0.005 per share and the results of the Phase One and
Phase Two exploration programs are encouraging, we will have to raise additional
funds starting in January 2010 so that Phase Three exploration could commence in
May 2010.  At the date of this filing we had sold 17,000,000 of the
20,000,000 shares offered in our September 6, 2007 prospectus for cash of
$85,000.  All of the cash was included in our cash balance at February
29, 2008.





During
the next 12 months, we do not anticipate generating any revenue. If we require
additional funds, we anticipate this additional funding will come from equity
financing from the sale of our common stock or sale of part of our interest in
our mineral claim. If we are successful in completing an equity financing,
existing shareholders will experience dilution of their interest in our company.
We do not have any financing arranged and we cannot provide investors with any
assurance that we will be able to raise sufficient funding from the sale of our
common stock to fund our all of our exploration program. In the absence of such
financing, our business will fail.





We may
consider entering into a joint venture partnership by linking with a major
resource company to provide the required funding to complete Phase Three of our
exploration program. We have not undertaken any efforts to locate a joint
venture partner for Phase Three. If we enter into a joint venture arrangement,
we will assign a percentage of our interest in our mineral claim to the joint
venture partner.





Based on
the nature of our business, we anticipate incurring operating losses in the
foreseeable future. We base this expectation, in part, on the fact that very few
mineral property claims in the exploration stage ultimately develop into
producing, profitable mines. Our future financial results are also uncertain due
to a number of factors, some of which are outside our control. These factors
include, but are not limited to:





•      our
ability to raise additional funding;


•      the
market price for gold;


•      the
results of our proposed exploration programs on the mineral property;
and


•      our
ability to find joint venture partners for the development of our property
interests.





Due to
our lack of operating history and present inability to generate revenues, our
auditors have stated their opinion that there currently exists substantial doubt
about our ability to continue as a going concern. Even if we complete our
current exploration program and it is successful in identifying a mineral
deposit, we will have to spend substantial funds on further drilling and
engineering studies before we will know if we have a commercially viable mineral
deposit or reserve.






Page
- 14







Accounting
and Audit Plan





We intend
to continue to have our outside consultant assist in the preparation of our
quarterly and annual financial statements and have these financial statements
reviewed or audited by our independent auditor. Our outside consultant is
expected to charge us approximately $1,500 to prepare our quarterly financial
statements and approximately $5,000 to prepare our annual financial statements.
Our independent auditor is expected to charge us approximately $1,500 to review
our quarterly financial statements and approximately $7,000 to audit our annual
financial statements. Over the next twelve months, we anticipate spending
approximately $21,000 to pay for our accounting and audit
requirements.




Risks
and Uncertainties





There are
a number of known material risks and uncertainties that are reasonably likely to
have a material impact on our revenues, operations, liquidity and income over
the short and long term. The primary risk that we face over the long term is
that our mineral claim may not contain a commercially viable mineral deposit. If
our mineral claim does not contain a commercially viable deposit, this will have
a material effect on our ability to earn revenue and income as we will not be
able to sell any minerals.





There are
a number of industry-wide risk factors that may affect our business. The most
significant industry-wide risk factor is that mineral exploration is an
inherently risky business. Very few exploration companies go on to discover
economically viable mineral deposits or reserves that ultimately result in an
operating mine. In order for us to commence mining operations we face a number
of challenges which include finding qualified professionals to conduct our
exploration program, obtaining adequate financing to continue our exploration
program, locating a viable ore body, partnering with a senior mining company,
obtaining mining permits, and ultimately selling minerals in order to generate
revenue.





Another
important industry-wide risk factor is that the price of commodities can
fluctuate based on world demand and other factors. For example, if the price of
a mineral were to dramatically decline this could make any ore we have on our
mineral claim uneconomical to mine. We and other companies in our business are
relying on a price of ore that will allow us to develop a mine and ultimately
generate revenue by selling minerals.





Additionally,
because our claim is in a remote region of Canada and in an area of inclement
weather we face risks and uncertainties relating to the operation of our
exploration program. This presents both a short and long term risk to us in that
poor weather could delay our exploration program and prevent us from exploring
our mineral claim as planned. This is a risk shared by many exploration
companies in our business. We have the ability to monitor weather predictions
and can preserve capital by not sending exploration crews out in poor weather
conditions. However, such weather delays could cause us to not be able to
explore our claim and not be able to file valid exploration work with the
Province of British Columbia. Failure to file valid exploration work would mean
we would have to pay the Province of British Columbia in lieu of exploration in
order to keep title to the claim. Payments in lieu of exploration are generally
not an efficient use of funds since it does not advance the understanding of a
potential mineral deposit. However, these payments are sometimes required in our
business.





Finally,
we face a risk of not being able to finance our exploration plans. With each
unsuccessful attempt at locating a commercially viable mineral deposit we become
more and more unattractive in the eyes of investors. For the short term this is
less of an issue because we have enough funds to complete the first two phases
of our exploration program. However, over the long term this can become a
serious issue that is difficult to overcome. Without adequate financing we
cannot operate exploration programs. However, this risk is faced by all
exploration companies and it is not unique to us.






Page
- 15




Functional
Currency





Our
functional currency is the United States dollar. We have determined that our
functional currency is the United States dollar for the following
reasons:





•      Our
current and future financings are and will be in United States
dollars;


•      We
maintain our cash holdings in United States dollars only;


•      Any
potential sales of gold recovered from our mining claim will be undertaken in
United States


dollars;


•      Our
administrative expenses are undertaken in United States dollars;


•      All
cash flows are generated in United States dollars; and


•      Our
mining claim is located in Canada, though the exploration expenses are estimated
in Canadian


Dollars
these expenses can usually be requested to be billed in United States
dollars.




Operations
Review




For the
nine months ended February 29, 2008, we had a net loss of $32,526.  As
of February 29, 2008, our current assets consisted of cash of
$74,812.  When these assets are offset against our current obligations
of $10,046 in current liabilities we are left with working capital of
$64,766.   We believe our cash position as of the date of this
filing is adequate to satisfy our working capital needs for the next
year.  Over the next twelve months we anticipate that our operating
costs will be approximately $60,000.





Over the
next twelve months, we do not anticipate generating any
revenue.  During October and November we raised $85,000 through the
issuance of 17,000,000 common shares at $0.005 per share.  We believe
we have sufficient working capital to cover our operations for the next
year.





We plan
to fund our future operations through equity financing from the sale of our
common stock or by entering into a joint venture partnership with a major
resource company.  We do not have any financing arranged and cannot provide
any assurance that we will be able to raise sufficient funding from the sale of
our common stock or that we will enter into a joint venture partnership with a
major resource company.  Although we have not attempted to locate a
joint venture partner, if we enter into a joint venture arrangement, we would
assign a percentage of our interest in the Claim to our joint venture
partner.





Related-Party
Transactions





At
February 29, 2008, we were indebted to our director in the amount of
$36.  During the nine months ended February 29, 2008 we paid $2,500 in
administration fees to our president.





Our
Claims are registered in the name of our director and pursuant to a trust
agreement are held in trust on our behalf.




Results
of Operations




Comparison
of the three and nine months ended February 29, 2008 and February 28,
2007.





Overall
Results of Operations




During
the nine months ended February 29, 2008, we had a net loss of $32,526 compared
to a net loss of $12,570 for the nine months ended February 28,
2007.  This $19,956 increase in net loss was primarily due to an
increase in professional fees related to the filing of our SB-2 registration
statement.  Over the next twelve months we expect our operating losses
to be approximately $60,000.  At the date of filing we believe we have
sufficient cash on hand to cover these operating expenses.





Revenues





We did
not have any operating revenues from inception (May 26, 2006) to the date of
this filing. To date our activities have been financed through the proceeds of
share subscriptions. From inception (May 26, 2006) to the date of this filing,
we have raised a total of $107,000 from private offerings of our common
stock.  Due to the nature of our business we do not expect to have
operating revenues within the next year.






Page
- 16




Operating
Expenses





Our
operating expenses increased by $5,149 from $7,976 for the three months ended
February 28, 2007 to $13,125 for the three months ended February 29,
2008.  The increase was primarily due to approximate increases
in:  professional fees of $7,500 associated with filing our SB-2
registration statement in August; administrative fees of $700 which covered our
rent, accounting and service fees and a consulting fee of $2,500 paid to our
president for services for the period.  These increases were primarily
offset by approximate decreases in:  donated rent and service fees
totalling $2,250 that were charged in the three months ended February 28, 2007,
exploration and development costs of $2,300 and a decrease in impairment costs
of $1,000.





Our
operating expenses increased by $19,956 from $12,570 for the nine months ended
February 28, 2007 to $32,526 for the nine months ended February 29,
2008.  The increase was primarily due to approximate increases
in:  professional fees of $21,000 and regulatory fees of $2,000
associated with filing our SB-2 registration statement in August; consulting
fees of $2,500 paid to our president; administrative fees of $4,000 which
covered our rent, accounting and service fees for the period and replaced the
charges for donated rent and donated services of $7,000 that were charged during
the nine months ended February 28, 2007.  These increases were
primarily offset by approximate decreases in exploration and development cost of
and an impairment loss on mineral property costs of $2,000 and $1,000,
respectively.  Over the next twelve months we expect our operating
costs to be approximately $60,000, which includes the following estimated
costs:  $21,000 on Phase One of our mineral exploration program,
$20,000 on general and administrative costs and $19,000 on professional and
regulatory fees.





Off-Balance-Sheet
Arrangements





We have
no off-balance sheet arrangements that have or are reasonably likely to have a
current or future effect on our financial condition, changes in financial
condition, revenue or expenses, results of operations, liquidity, capital
expenditures or capital resources that is material to our
investors.  We do not have any non-consolidated, special-purpose
entities.





Liquidity,
Capital Resources and Financial Position





At
February 29, 2008, we had a cash balance of $74,812 and negative cash flows from
operations of $26,155.  During the nine months ended February 29,
2008, we funded our operations with cash that we received from the sale of our
common stock.





The notes
to our financial statements as of February 29, 2008 disclose our uncertain
ability to continue as a going concern.  We have not and do not expect
to generate any revenues to cover our expenses while we are in the exploration
stage and as a result we have accumulated a deficit of $50,484 since
inception.  As of February 29, 2008, we had $10,046 in current
liabilities, when our current liabilities are offset against our current assets
of $74,812 we are left with working capital $64,766.   Our
ability to achieve and maintain profitability and positive cash flows is
dependent upon our ability to locate profitable mineral properties, generate
revenues from our mineral production and control production costs. Based upon
current plans, we expect to incur operating losses in future
periods.  These factors raise substantial doubt regarding our ability
to continue as a going concern. There is no assurance that we will be able to
generate revenues in the future. Our financial statements do not give any effect
to any adjustments that would be necessary should we be unable to continue as a
going concern and therefore be required to realize our assets and discharge our
liabilities in other than the normal course of business and at amounts different
from those reflected in the accompanying financial statements.  While
we have successfully generated sufficient working capital through the sale of
common stock to the date of this filing and we believe that we can continue to
do so for the next year, there are no assurances that we will succeed in
generating sufficient working capital through the sale of common stock to meet
our ongoing cash needs.





Net
Cash Used In Operating Activities




Net cash
used in operating activities during the nine months ended February 29,
2008, was $26,155.  We used this cash primarily to cover our net
operating loss of $32,526.  Our net operating loss includes an
increase in accrued professional and administration costs of $2,858 and $4,500
respectively and a $3 foreign exchange increase in the amount due to our
president. The increase in these liability accounts was offset by a decrease in
accounts payable of $990.






Page
- 17





Net Cash Used in Investing
Activities





We did
not have any investing activities during the nine months ended February 29,
2008.





Net
Cash Provided By Financing Activities




We issued
17,000,000 shares of our common stock for $85,000 in cash during the nine months
ended February 29, 2008.  We intend to use this cash to commence the
first phase of our exploration program and to cover our operating expenses for
the next year.





Contingencies
and Commitments





We had no
contingencies or long-term commitments at February 29, 2008.





Contractual
Obligations





We did
not have any contractual obligation at February 29, 2008.





Internal
and External Sources of Liquidity





To date
we have funded our operations from the sale of our common stock.





Foreign
Exchange





We are
subject to foreign exchange risk for transactions denominated in foreign
currencies.  Foreign currency risk arises from the fluctuation of
foreign exchange rates and the degree of volatility of these rates relative to
the United States dollar.  We do not believe that we have any material
risk due to foreign currency exchange.





Inflation





We do not
believe that inflation will have a material impact on our future
operations.





Item
3.  Controls and Procedures.





Disclosure Controls and
Procedures





Disclosure
controls and procedures are designed to ensure that information required to be
disclosed in the reports filed or submitted under the Exchange Act is recorded,
processed, summarized and reported, within the time period specified in the
SEC’s rules and forms.  Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information
required to be disclosed in the reports filed under the Exchange Act is
accumulated and communicated to management, including Feliberto Gurat, Gurata’s
Chief Executive Officer and Chief Financial Officer, as appropriate, to allow
timely decisions regarding required disclosure.





Mr. Gurat
has evaluated the effectiveness of the design and operation of Gurata’s
disclosure controls and procedures (as such term is defined in Rules 13a-15 and
15d-15 under the Securities Exchange Act of 1934 (the “Exchange Act”)) as of the end
of the period covered by this quarterly report (the “Evaluation
Date”).  Based on such evaluation, Mr. Gurat has concluded
that, as of the Evaluation Date, Gurata’s disclosure controls and procedures are
effective to ensure that information required to be disclosed in the reports
Gurata files and submits under the Exchange Act is recorded, processed,
summarized and reported as and when required.




Page
- 18







Changes in Internal
Controls





During
the quarter of the fiscal year covered by this report, there were no changes in
Gurata’s internal controls or, to Gurata’s knowledge, in other factors that have
materially affected, or are reasonably likely to materially affect, these
controls and procedures subsequent to the date Gurata carried out this
evaluation.





PART
II – OTHER INFORMATION





Item
1.  Legal Proceedings.





Gurata is
not a party to any pending legal proceedings and, to the best of Gurata’s
knowledge, none of Gurata’s assets are the subject of any pending legal
proceedings.





Item
2.  Unregistered Sales of Equity Securities and Use of
Proceeds.





During
the quarter of the fiscal year covered by this report, (i) Gurata did not modify
the instruments defining the rights of its shareholders, (ii) no rights of any
shareholders were limited or qualified by any other class of securities, and
(iii) Gurata did not sell any unregistered equity securities, except as
disclosed below regarding Gurata’s public offering.





On
September 6, 2007, the Securities and Exchange Commission declared Gurata’s Form
SB-2 Registration Statement effective, file number 333-145498, permitting Gurata
to offer up to 20,000,000 shares of common stock at $0.005 per
share.  There is no underwriter involved in this public
offering.  Gurata accepted 27 subscription agreements for a total of
$85,000 to date.  Gurata spent $12,764 of the proceeds on the offering
expenses, which includes $4,574 on legal and registration fees, $6,000 on
accounting and auditing fees, $1,190 on electronic filing and printing fees, and
$1,000 on transfer agent fees.  Gurata intends to spend $20,000 of the
net proceeds on its Phase One Exploration program in Spring 2008 with the
balance of the proceeds to be used for working capital.  The offering
period for the public offering expired on March 3, 2008.





Item
3.  Defaults Upon Senior Securities.





During
the quarter of the fiscal year covered by this report, no material default has
occurred with respect to any indebtedness of Gurata.  Also, during
this quarter, no material arrearage in the payment of dividends has
occurred.





Item
4.  Submission of Matters to a Vote of Security Holders.





No matter
was submitted to a vote of security holders through the solicitation of proxies
or otherwise, during the quarter of the fiscal year covered by this
report.





Item
5.  Other Information.





During
the quarter of the fiscal year covered by this report, Gurata reported all
information that was required to be disclosed in a report on Form
8-K.






Page
- 19







Item
6.  Exhibits





(a)
            Index
      to and Description of Exhibits





All
Exhibits required to be filed with the Form 10-QSB are incorporated by reference
to Gurata’s previously filed Form SB-2 and Form 10-QSB’s.





Exhibit
            Description
            Status3.1
            Articles
      of Incorporation, filed as an exhibit to Gurata’s registration statement
      on Form SB-2 filed on August 16, 2007, and incorporated herein by
      reference.
            Filed3.2
            By-Laws,
      filed as an exhibit to Gurata’s registration statement on Form SB-2 filed
      on August 16, 2007, and incorporated herein by reference.
            Filed10.1
            Property
      agreement dated December 15, 2006 between Kenneth Ralfs and Feliberto
      Gurat as Trustee for Gurata, filed as an exhibit to Gurata’s registration
      statement on Form SB-2 filed on August 16, 2007, and incorporated herein
      by reference.
            Filed10.2
            Trust
      agreement dated January 17, 2007, filed as an exhibit to Gurata’s
      registration statement on Form SB-2 filed on August 16, 2007, and
      incorporated herein by reference.
            Filed14
            Financial
      Code of Ethics, filed as an exhibit to Gurata’s registration statement on
      Form SB-2 filed on August 16, 2007, and incorporated herein by
      reference.
            Filed31
            Certifications
      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
            Included32
            Certification
      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
      the Sarbanes-Oxley Act of 2002.
            Included














SIGNATURES








In
accordance with the requirements of the Securities Exchange Act of 1934, Gurata
Gold, Inc. has caused this report to be signed on its behalf by the undersigned
duly authorized person.








GURATA
GOLD, INC.





By:/s/ Feliberto Gurat


Dated:                      April 11,
2008


Name:                      Feliberto Gurat


Title:                      CEO and CFO


(Principal Executive Officer
and


Principal Financial
Officer)








Page
- 20








Exhibit
31











Page
- 21




GURATA
GOLD, INC.


CERTIFICATIONS
PURSUANT TO


SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002






CERTIFICATION




I,
Feliberto Gurat, certify that:




1.  
I have reviewed this quarterly report on Form 10-QSB of Gurata Gold,
Inc.;




2.  Based
on my knowledge, this quarterly report does not contain any untrue statement of
a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this
report;




3.  Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the small business issuer as
of, and for, the periods presented in this report;




4.  The
small business issuer’s other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:




(a)
Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the small business issuer, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being
prepared;




(b)
Designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;




(c)
Evaluated the effectiveness of the small business issuer’s disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and




(d)
Disclosed in this report any change in the small business issuer’s internal
control over financial reporting that occurred during the small business
issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer’s internal
control over financial reporting; and




5.  The
small business issuer’s other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the small business issuer’s auditors and the audit committee of the small
business issuer’s board of directors (or persons performing the equivalent
functions):




(a) All
significant deficiencies and material weaknesses in the design or operation of
internal control over financial reporting which are reasonably likely to
adversely affect the small business issuer’s ability to record, process,
summarize and report financial information; and




(b) Any
fraud, whether or not material, that involves management or other employees who
have a significant role in the small business issuer’s internal control over
financial reporting.






Date:  April
11, 2008






/s/
Feliberto Gurat


Feliberto
Gurat


Chief
Executive Officer




Page
- 22




GURATA
GOLD, INC.


CERTIFICATIONS
PURSUANT TO


SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002




CERTIFICATION




I,
Feliberto Gurat, certify that:




1.  
I have reviewed this quarterly report on Form 10-QSB of Gurata Gold,
Inc.;




2.  Based
on my knowledge, this quarterly report does not contain any untrue statement of
a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this
report;




3.  Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the small business issuer as
of, and for, the periods presented in this report;




4.  The
small business issuer’s other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:




(a)
Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the small business issuer, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being
prepared;




(b)
Designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;




(c)
Evaluated the effectiveness of the small business issuer’s disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and




(d)
Disclosed in this report any change in the small business issuer’s internal
control over financial reporting that occurred during the small business
issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer’s internal
control over financial reporting; and




5.  The
small business issuer’s other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the small business issuer’s auditors and the audit committee of the small
business issuer’s board of directors (or persons performing the equivalent
functions):




(a) All
significant deficiencies and material weaknesses in the design or operation of
internal control over financial reporting which are reasonably likely to
adversely affect the small business issuer’s ability to record, process,
summarize and report financial information; and




(b) Any
fraud, whether or not material, that involves management or other employees who
have a significant role in the small business issuer’s internal control over
financial reporting.






Date:  April
11, 2008






/s/
Feliberto Gurat


Feliberto
Gurat


Chief
Financial Officer




Page
- 23








Exhibit
32








Page
- 24




CERTIFICATION
PURSUANT TO


18
U.S.C. SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002






In
connection with the Quarterly Report of Gurata Gold, Inc. (the “Company”) on
Form 10-QSB for the period ending February 29, 2008 as filed with the Securities
and Exchange Commission on the date hereof (the “Report”), I, Feliberto Gurat,
President, Chief Executive Officer of the Company and a member of the Board of
Directors, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:






(1)
        The Report fully complies with the requirements of section 13(a) or
      15(d) of the Securities Exchange Act of 1934;
  and






(2)
        The information contained in the Report fairly presents, in all
      material respects, the financial condition and results of operations of
      the Company.













/s/
Feliberto Gurat


Feliberto
Gurat


Chief
Executive Officer






April 11,
2008




Page
- 25




CERTIFICATION
PURSUANT TO


18
U.S.C. SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002






In
connection with the Quarterly Report of Gurata Gold, Inc. (the “Company”) on
Form 10-QSB for the period ending February 29, 2008 as filed with the Securities
and Exchange Commission on the date hereof (the “Report”), I, Feliberto Gurat,
Chief Financial Officer of the Company and a member of the Board of Directors,
certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:






(1)
        The Report fully complies with the requirements of section 13(a) or
      15(d) of the Securities Exchange Act of 1934;
  and






(2)
        The information contained in the Report fairly presents, in all
      material respects, the financial condition and results of operations of
      the Company.













/s/
Feliberto Gurat


Feliberto
Gurat


Chief
Financial Officer






April 11,
2008








Page
- 26