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                                                                
November
      30, 2007





[    ]
            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 January 14, 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








Page
          - 2




GURATA
        GOLD, INC.
 (AN
        EXPLORATION STAGE
        COMPANY)
 BALANCE
        SHEETS


UnauditedNovember
                30,
            
            
            May
                31,2007
            
            
            2007ASSETSCurrent
                assets:Cash
            
            $
            84,564
            
            
            $
            15,967Accounts
                receivable
            
            
            337
            
            
            
            -Total
                assets
            
            $
            84,901
            
            
            $
            15,967LIABILITIES
                AND STOCKHOLDERS'
                EQUITYCurrent
                liabilities:Accounts
                payable
            
            $
            2,010
            
            
            $
            3,500Accrued
                liabilities
            
            
            5,000
            
            
            
            142Due
                to related
                party
            
            
            -
            
            
            
            33Total
                liabilities
            
            
            7,010
            
            
            
            3,675Commitments
                and
                contingenciesStockholders'
                equity:Common
                stock; authorized
                75,000,000; $0.001 par value;39,000,000
                and 22,000,000 shares
                issued and outstandingat
                November 30, 2007 and May 31,
                2007
            
            
            39,000
            
            
            
            22,000Additional
                paid in
                capital
            
            
            76,250
            
            
            
            8,250Deficit
                accumulated during the
                exploration stage
            
            
            (37,359
            )
            
            
            (17,958
            )Total
                stockholders'
                equity
            
            
            77,891
            
            
            
            12,292Total
                liabilities and
                stockholders' equity
            
            $
            84,901
            
            
            $
            15,967


The
        accompanying notes are an integral
        part of these financial statements







Page
            - 3




GURATA
      GOLD,
      INC.


(AN
        EXPLORATION STAGE
        COMPANY)
 STATEMENTS
      OF
      OPERATIONS  (UNAUDITED)


Three
                Months Ended November
                30,
            
            
            Six
                Months Ended November
                30,
            
            
            From
                May 26, 2006 (Inception) to
                November 30,2007
            
            
            2006
            
            
            2007
            
            
            2006
            
            
            2007Operating
                Expenses:Administrative
            
            $
            1,500
            
            
            $
            -
            
            
            $
            3,500
            
            
            $
            -
            
            
            $
            7,000Bank
                charges and
                interest
            
            
            -
            
            
            
            18
            
            
            
            106
            
            
            
            72
            
            
            
            221Donated
                rent
            
            
            -
            
            
            
            750
            
            
            
            -
            
            
            
            1,500
            
            
            
            2,750Donated
                service
                fees
            
            
            -
            
            
            
            1,500
            
            
            
            -
            
            
            
            3,000
            
            
            
            5,500Exploration
                and development
                costs
            
            
            -
            
            
            
            22
            
            
            
            -
            
            
            
            22
            
            
            
            3,976Professional
                fees
            
            
            3,418
            
            
            
            -
            
            
            
            13,918
            
            
            
            -
            
            
            
            14,060Regulatory
            
            
            1,187
            
            
            
            -
            
            
            
            1,877
            
            
            
            -
            
            
            
            2,852Impairment
                loss on mineral
                property costs
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            1,000Net
                loss for the
                period
            
            $
            6,105
            
            
            $
            2,290
            
            
            $
            19,401
            
            
            $
            4,594
            
            
            $
            37,359Net
                loss per
                share:Basic
                and
                diluted
            
            $
            0.00
            
            
            $
            0.00
            
            
            $
            0.00
            
            
            $
            0.00Weighted
                average number of shares
                outstanding:Basic
                and
                diluted
            
            
            28,063,736
            
            
            
            22,000,000
            
            
            
            25,015,301
            
            
            
            12,726,776




The accompanying notes are an
      integral part of these financial statements







Page
            - 4





GURATA
      GOLD, INC.


(AN
      EXPLORATION STAGE
      COMPANY)


STATEMENTS
      OF CASH
      FLOWS


(UNAUDITED)


Six
                Months Ended November
                30,
            
            
            From
                May 26, 2006 (Inception) to
                November 30,2007
            
            
            2006
            
            
            2007Cash
                flow from operating
                activities:Net
                loss
            
            $
            (19,401
            )
            
            $
            (4,594
            )
            
            $
            (37,359
            )Adjustments
                to reconcile net loss
                to net cashprovided
                by (used in) operating
                activities:Donated
                services and
                rent
            
            
            -
            
            
            
            4,500
            
            
            
            8,250Impairment
                loss on mineral
                property costs
            
            
            -
            
            
            
            -
            
            
            
            1,000Changes
                in operating assets and
                liabilities:Accounts
                receivable
            
            
            (337
            )
            
            
            (480
            )
            
            
            (337
            )Accounts
                payable
            
            
            (1,490
            )
            
            
            -
            
            
            
            (848
            )Acrued
                liabilities
            
            
            4,858
            
            
            
            -
            
            
            
            7,858Due
                to related
                party
            
            
            (33
            )
            
            
            -
            
            
            
            -Net
                cash used in operating
                activities
            
            
            (16,403
            )
            
            
            (574
            )
            
            
            (21,436
            )Cash
                flows from investing
                activities:Acquisition
                of mineral
                properties
            
            
            -
            
            
            
            -
            
            
            
            (1,000
            )Net
                cash used in investing
                activities
            
            
            -
            
            
            
            -
            
            
            
            (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
            
            
            68,597
            
            
            
            21,426
            
            
            
            84,564Cash,
                beginning of
                period
            
            
            15,967
            
            
            
            -
            
            
            
            -Cash,
                end of
                period
            
            $
            84,564
            
            
            $
            21,426
            
            
            $
            84,564Supplemental
                disclosure of cash
                flow information:Cash
                paid during the
                periodTaxes
            
            $
            -
            
            
            $
            -
            
            
            $
            -Interest
            
            $
            -
            
            
            $
            -
            
            
            $
            -


The
        accompanying notes are an integral
        part of these financial statements


Page
          - 5




GURATA
      GOLD, INC.


(AN
      EXPLORATION STAGE COMPANY)


NOTES
      TO THE FINANCIAL STATEMENTS


(UNAUDITED)


NOVEMBER
      30, 2007








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 six months ended November 30,
      2007
      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





Cash
      and Cash Equivalents





Gurata
      considers all highly liquid instruments with an original maturity or remaining
      maturity at the date of purchase of three months or less to be cash
      equivalents.  At November 30 and May 31, 2007, the Company did not
      have any cash equivalents.





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 November 30, 2007 and
      May 31, 2007 the Company had approximately $85,000 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.




Page
          - 6


GURATA
      GOLD, INC.


(AN
      EXPLORATION STAGE COMPANY)


NOTES
      TO THE FINANCIAL STATEMENTS


(UNAUDITED)


NOVEMBER
      30, 2007








NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued





Financial
      Instruments, continued





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, and accrued
      liabilities.  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 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.




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.




Page
          - 7


GURATA
      GOLD, INC.


(AN
      EXPLORATION STAGE COMPANY)


NOTES
      TO THE FINANCIAL STATEMENTS


(UNAUDITED)


NOVEMBER
      30, 2007








NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued





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
      November 30, 2007, 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
      Financial Accounting Standards Board has issued Statements 158, 159, 141(R),
      and
      160, with effective dates subsequent to November 30, 2007. 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.




Reclassifications




Certain
      May 31, 2007 amounts have been
      reclassified to conform to the November 30, 2007 financial statement
      presentation.




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 November 30, 2007, the Company had accumulated losses of
      $37,359 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.






Page
          - 8




GURATA
      GOLD, INC.


(AN
      EXPLORATION STAGE COMPANY)


NOTES
      TO THE FINANCIAL STATEMENTS


(UNAUDITED)


NOVEMBER
      30, 2007





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).





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) each year on
      or
      before February 10, 2008 and 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).








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 issued 5,000,000 common shares at $0.005 per
      share
      for cash of $25,000.





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





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





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





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







Page
          - 9




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
          - 10





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 six months ended November 30, 2007 we expensed
      $0, in 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
          - 11








Concentration
      of Credit Risk





Financial
      instruments that potentially subject us to significant concentrations of credit
      risk consist principally of cash deposits. On November 30, 2007, we had
      approximately $85,000 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
      $1,500 (CDN$1,505) each year on or before February 10, 2008 and 2009 and
      approximately $3,000 (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.





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.
            Before
                the next anniversary date of our claim on February 10, 2008 we will
                need
                to arrange some minor exploration work worth approximately $1,500
                (CDN$1,500) or pay the Province of British Columbia approximately
                $1,500
                (CDN$1,500) in lieu of filing exploration expenses in order to keep
                our
                claim in good standing.





2.
            As
                recommended by our consulting geologist, we plan to conduct the first
                phase of our three phase exploration program starting on May 1, 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
          - 12





4.
            If
                the Phase Two program were to proceed, our consulting geologist has
                indicated that we should budget approximately $59,500 (CDN$60,000)
                for our
                Phase Two program. If we proceed with a Phase Two program we would
                do so
                in May 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
                $238,000
                ($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 May 2010.





As
      at
      November 30, 2007, we had cash of approximately $85,000. 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 November
      30, 2007.





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
          - 13





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
          - 14




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
      six months ended November 30, 2007, we had a net loss of $19,401.  As
      of November 30, 2007, our current assets consisted of cash of $84,564 and
      accounts receivable of $337.  When these assets are offset against our
      current obligations of $2,010 in accounts payable and $5,000 in accrued
      liabilities we are left with working capital of $77,891.   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
      November 30, 2007, we were not indebted to our director and we do not have
      any
      commitments in place to pay any administrative or director’s fees to any related
      party. From inception to the date of this filing our director performed his
      services without compensation and at the date of this filing we have not
      determined how our director will be compensated.





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 six months ended November 30, 2007 and 2006.





Overall
      Results of Operations




During
      the six months ended November 30, 2007, we had a net loss of $19,401, and for
      the six months ended November 30, 2006, we had a net loss of
      $4,594.  The $14,807 increase in net loss was primarily due to
      increases 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.




Page
          - 15





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.






Operating
      Expenses





Our
      operating expenses increased by $3,815 from $2,290 for the three months ended
      November 30, 2006 to $6,105 for the three months ended November 30,
      2007.  The increase was primarily due to approximate increases
      in:  professional fees of $3,500 and regulatory fees of $1,000
      associated with filing our SB-2 registration statement in August; administrative
      fees of $1,500 which covered our rent, accounting and service fees for the
      period.  These increases were primarily offset by approximate
      decreases in:  donated rent and service fees totaling $2,250 that were
      charged in the three months ended November 30,
      2006.





Our
      operating expenses increased by $14,807 from $4,594 for the six months ended
      November 30, 2006 to $19,401 for the six months ended November 30,
      2007.  The increase was primarily due to approximate increases
      in:  professional fees of $14,000 and regulatory fees of $2,000
      associated with filing our SB-2 registration statement in August; administrative
      fees of $3,500 which covered our rent, accounting and service fees for the
      period and replaced the charges for donated rent and donated services of $4,500
      that were charged during the six months ended November 30, 2006.  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 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
      November 30, 2007, we had a cash balance of $84,564 and negative cash flows
      from
      operations of $16,403.  During the six months ended November 30, 2007,
      we funded our operations with cash that we received from the sale of our common
      stock.





The
      notes
      to our financial statements as of November 30, 2007 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 $37,359 since
      inception.  As of November 30, 2007, we had $7,010 in current
      liabilities, when our current liabilities are offset against our current assets
      of $84,901 we are left with working capital $77,891.   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.







Page
          - 16





Net
      Cash Used In Operating Activities




Net
      cash
      used in operating activities during the six months ended November 30, 2007,
      was $16,403.  We used this cash primarily to cover our net loss of
      $19,401 which includes an increase in accrued liabilities of $4,858 due to
      an
      increase in professional fees incurred upon filing our SB-2.  We also
      used cash to cover an increase in accounts receivable of $337 due to our pending
      goods and services tax refund, we repaid $33 that was owed to our president
      and
      paid $1,490 in accounts payable.





Net
      Cash Used in Investing
      Activities





We
      did
      not have any investing activities during the six months ended November 30,
      2007.





Net
      Cash Provided By Financing Activities




We
      issued
      17,000,000 shares of our common stock for $85,000 for cash during the six months
      ended November 30, 2007.  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 November 30, 2007.





Contractual
      Obligations





We
      did
      not have any contractual obligation at November 30, 2007, 2007.





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





Feliberto
      Gurat, Gurata’s Chief Executive Officer and Chief Financial Officer, has
      evaluated the effectiveness 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 in alerting Gurata on a timely basis to material information required
      to be included in its reports filed or submitted under the Exchange
      Act.




Page
          - 17







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 has accepted 27 subscription agreements for a total
      of $85,000 to date.  To date, Gurata has 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 expires 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
          - 18


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.





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:                      
      January 14,
      2008                                              Na me:                      
      Feliberto
      Gurat


Title:                      
      CEO and CFO


(Principal
      Executive Officer
      and


Principal
      Financial
      Officer)








Page
          - 19








Exhibit
      31











Page
          - 20




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:  January
      14,
      2008






/s/
      Feliberto Gurat


Feliberto
      Gurat


Chief
      Executive
      Officer




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:  January
      14,
      2008




/s/
      Feliberto Gurat


Feliberto
      Gurat


Chief
      Financial
      Officer




Page
          - 22








Exhibit
      32








Page
          - 23




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
      November 30, 2007 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




January
      14, 2008




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
      November 30, 2007 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




January
      14, 2008








Page
          - 25