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**UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION****WASHINGTON, D.C. 20549**

FORM 10-QSB

[X] QUARTERLY REPORT PURUSANT TO SECTION 13 OR 15 (d) OF THE
SECURITIESEXCHANGE ACT OF 1934For the quarterly period ended March
31, 2007

OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934For the transition period from
______________ to _______________

GOLDEN QUEEN MINING CO.
LTD.(Exact name of small business issuer as specified in its
charter)

|Province of British Columbia                   | Not Applicable                   
|---------------------------------------------- | ---------------------------------
|(State or other jurisdiction of incorporation) | (IRS Employer Identification No.)

6411 Imperial Avenue West Vancouver, British Columbia
V7W 2J5 Canada(Address of principal executive offices)

Issuers telephone number, including area code: (604)
921-7570

Former name, former address and former fiscal year, if changed
since last report: N/A

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). Yes [ ] No [X]

The number of outstanding shares of the issuers common stock at
May 1, 2007 was 78,335,880 shares.

Transitional Small Business Disclosure Format: Yes [ ] No [X]

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|GOLDEN QUEEN MINING CO. LTD.                     
|-------------------------------------------------
|QUARTERLY REPORT ON FORM 10-QSB FOR THE QUARTERLY
|PERIOD ENDED MARCH 31, 2007                      
|                                                 
|                                                 
|                                                 
|TABLE OF CONTENTS                                

|PART I: Financial Information | Page                                                            
|----------------------------- | ----------------------------------------------------------------
|Item 1:                       | Consolidated Financial
      Statements                         
|Item 2:                       | Managements Discussion and Analysis or Plan of
      Operations
|Item 3:                       | Controls and Procedures                                         
|                              |                                                                 
|Part II: Other Information    |                                                                 
|Item 6:                       | Exhibits                                                        
|                              |                                                                 
|SIGNATURES                    | 2                                                               

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PART I  FINANCIAL INFORMATION

Item 1. Financial Statements

In accordance with the Securities and Exchange Commissions
Exchange Act Rule 240. 13a-13-c, and having met all of the conditions set
forth therein, Golden Queen Mining Co. Ltd. is excluded from the provisions
which require Part I filing of the quarterly financial statements.

The Company has been in the exploration and development stage
of its business and has had no reported revenues from operations since
inception.

Item 2. Managements Discussion and Analysis or Plan of
Operations

In accordance with the Securities and Exchange Commissions
Exchange Act Rule 240.13a -13-c, and having met all of the conditions set
forth therein, Golden Queen Mining Co. Ltd. is excluded from the provisions
which require Part I filing of managements discussion and analysis or
plan of operations.

Item 3. Controls and Procedures

In accordance with the Securities and Exchange Commissions
Exchange Act Rule 240.13a -13-c, and having met all of the conditions set
forth therein, Golden Queen Mining Co. Ltd. is excluded from the provisions
which require Part I filing of managements discussion and analysis or
plan of operations.

PART II  OTHER INFORMATION

Item 6. Exhibits

| | 1. | Exhibit 31.1  Certification
        Pursuant to Rule 13a-14(a) or 15d-14(a) of the U.S. Securities Exchange
        Act of 1934.                           
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                             
| | 2. | Exhibit 32.1  Certification
        Pursuant to 18 U.S.C. Section 1350 and Rule 13a-14(b) or 15a-14(b) of
        the U.S. Securities Exchange Act of 1934.

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SIGNATURES

In accordance with section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

Dated: May 15, 2007

| | Golden Queen Mining Co. Ltd.   
| | -------------------------------
| |                                
| | By:                            
| | H. Lutz Klingmann              
| | Principle Executive Officer and
| | Principal Financial Officer    

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