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Exhibit 99.5

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Shareholders and the Board of Directors of Gammon Gold Inc. 

We have audited Gammon Gold Inc.’s (formerly Gammon LakeResources Inc,.) ("the Company") internal control over financial reporting as ofDecember 31, 2007, based on the criteria established in InternalControl—Integrated Framework issued by the Committee of Sponsoring Organizationsof the Treadway Commission (COSO). The Company's management is responsible formaintaining effective internal control over financial reporting and for itsassessment of the effectiveness of internal control over financial reporting,included in the accompanying Management’s Discussion and Analysis**.** Ourresponsibility is to express an opinion on the Company's internal control overfinancial reporting based on our audit. 

We conducted our audit in accordance with the standards ofthe Public Company Accounting Oversight Board (United States). Those standardsrequire that we plan and perform the audit to obtain reasonable assurance aboutwhether effective internal control over financial reporting was maintained inall material respects. Our audit included obtaining an understanding of internalcontrol over financial reporting, assessing the risk that a material weaknessexists, and testing and evaluating the design and operating effectiveness ofinternal control based on the assessed risk. Our audit also included performingsuch other procedures as we considered necessary in the circumstances. Webelieve that our audit provides a reasonable basis for our opinion. 

A company's internal control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles. Acompany's internal control over financial reporting includes those policies andprocedures that (1) pertain to the maintenance of records that, in reasonabledetail, accurately and fairly reflect the transactions and dispositions of theassets of the company; (2) provide reasonable assurance that transactions arerecorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles, and that receipts andexpenditures of the company are being made only in accordance withauthorizations of management and directors of the company; and (3) providereasonable assurance regarding prevention or timely detection of unauthorizedacquisition, use, or disposition of the company's assets that could have amaterial effect on the financial statements. 

Because of its inherent limitations, internal control overfinancial reporting may not prevent or detect misstatements. Also, projectionsof any evaluation of effectiveness to future periods are subject to the riskthat controls may become inadequate because of changes in conditions, or thatthe degree of compliance with the policies or procedures may deteriorate. 

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In our opinion, the Company****maintained, in allmaterial respects, effective internal control over financial reporting as ofDecember 31, 2007, based on the criteria established in InternalControl—Integrated Framework issued by the Committee of Sponsoring Organizationsof the Treadway Commission (COSO).**
We also have conducted our audits on the consolidatedfinancial statements in accordance with Canadian generally accepted auditingstandards. With respect to the year ended December 31, 2007, we also haveconducted our audit in accordance with the standards of the Public CompanyAccounting Oversight Board (United States). Our report dated March 29, 2008expressed an unqualified opinion on those**consolidated**financialstatements. 

/s/ KPMG LLP

Chartered Accountants Halifax, Canada March 29, 2008