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|U.S. Securities and Exchange Commission
Washington, D.C.  20549                                                                                                                                                                                                                                                                                                                                            
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|FORM 10-Q                                                                                                                                                                                                                                                                                                                                                                                                  
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|Commission File No.  000-52775                                                                                                                                                                                                                                                                                                                                                                             
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|Gold Holdings Corporation(Name of small business issuer as specified in its charter)                                                                                                                                                                                                                                                                                                                       
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|Nevada
State of Incorporation                                                                                                                                                                                                                                                                                                                                                                              
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|100 King Street West,Toronto, Ontario, Canada M5X 1C7Address of principal executive offices                                                                                                                                                                                                                                                                                                                
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|(**866) 567-5880**
Issuer's telephone number                                                                                                                                                                                                                                                                                                                                                               
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|Securities registered under Section 12(b) of the Exchange Act:None                                                                                                                                                                                                                                                                                                                                         
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|Securities registered under Section 12(g) of the Exchange Act:Common Stock, $0.001 par value per shareTitle of Class                                                                                                                                                                                                                                                                                       
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|Indicate by check mark whether the Registrant (1) has filed all reports required by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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  []                                           
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|Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes  []     No  [X]
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|Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):                                                                                                                                                            
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|Large accelerated filer                                                                                                                                                                                                                                                                                                                                                                                    
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|Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes  [X]     No  []                                                                                                                                                                                                                                                                      
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|Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.                                                                                                                                                                                                                                                                              
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Common stock, $0.0001 par value                                                                                                                                                                                                                                                                                                                                                                      
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GOLD HOLDINGS CORPORATION
INDEX TO FORM 10-QSB FILINGFOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2010



TABLE OF CONTENTS





|                                      |  |                                                                                   |  | PAGE
|------------------------------------- |  | --------------------------------------------------------------------------------- |  | ----
|                                      |  |                                                                                  
|PART I - FINANCIAL INFORMATION        |  |                                                                                  
|                                      |  |                                                                                  
|Item 1.                               |  | Financial Statements (unaudited)                                                  |  |     
|                                      |  | Balance Sheets                                                                    |  | 4   
|                                      |  | Statements of Operations                                                          |  | 5   
|                                      |  | Statements of Cash Flows                                                          |  | 6   
|                                      |  | Notes to Financial Statements                                                     |  | 7   
|Item 2.                               |  | Management Discussion & Analysis of Financial Condition and Results of Operations |  | 12  
|Item 3.                               |  | Quantitative and Qualitative Disclosures About Market Risk                        |  | 14  
|Item 4.                               |  | Controls and Procedures                                                           |  | 14  
|                                      | 
|PART II - OTHER INFORMATION           |  |                                                                                  
|                                      |  |                                                                                  
|Item 1.                               |  | Legal Proceedings                                                                 |  | 15  
|Item 1A.                              |  | Risk Factors                                                                      |  | 15  
|Item 2.                               |  | Unregistered Sales of Equity Securities and Use of Proceeds                       |  | 22  
|Item 3.                               |  | Defaults Upon Senior Securities                                                   |  | 22  
|Item 4.                               |  | Removed and Reserved                                                              |  | 22  
|Item 5.                               |  | Other information                                                                 |  | 22  
|Item 6.                               |  | Exhibits                                                                          |  | 22  
|                                      |  |                                                                                   |  |     
|CERTIFICATIONS                        |  |                                                                                  
|                                      |  |                                                                                   |  |     
|Exhibit 31 - Management certification |  | 24 - 25                                                                          
|Exhibit 32 - Sarbanes-Oxley Act       |  | 26 - 27                                                                          

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Item 1.     Interim  Financial Statements and Notes to Interim Financial Statements

General

The accompanying reviewed interim financial statements have been prepared in accordance with the instructions to Form 10-Q.  Therefore, they do not include all information and footnotes necessary for a complete presentation of financial position, results of operations, cash flows, and stockholders' equity in conformity with generally accepted accounting principles.  Except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements included in the Company's annual report on Form 10-K for the year ended December 31, 2009. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. Operating results for the three and nine months ended September 30, 2010 are not necessarily indicative of the results that can be expected for the year ending December 31, 2010.

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GOLD HOLDINGS CORPORATION(A Development Stage Company)BALANCE SHEETS





|                                                                                                                                                    | September 30,
2010(unaudited) |           | December 31,
2009(audited)
|--------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------- | --------- | --------------------------
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|ASSETS                                                                                                                                              |                               |           |                           
|CURRENT ASSETS                                                                                                                                      |                               |           |                           
|Cash                                                                                                                                                | $                             | -         |                           
|                                                                                                                                                    |                               |           |                           
|Total Current Assets                                                                                                                                |                               | -         |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|TOTAL ASSETS                                                                                                                                        | $                             | -         |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                      |                               |           |                           
|CURRENT LIABILITIES                                                                                                                                 |                               |           |                           
|Accounts payable and accrued expenses                                                                                                               | $                             | 7 640     |                           
|Loan payable - related Party                                                                                                                        |                               | 26 506    |                           
|                                                                                                                                                    |                               |           |                           
|Total Current Liabilities                                                                                                                           |                               | 34 146    |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                                      |                               |           |                           
|Preferred stock; $0.001 par value, 5,000,000 shares authorized; no shares issued or outstanding                                                     |                               | -         |                           
|Common stock; $0.001 par value, 70,000,000 shares authorized; 4,900,000 shares issued or outstanding as of September 30, 2010 and December 31, 2009 |                               | 4 900     |                           
|Additional paid-in capital                                                                                                                          |                               | 149 055   |                           
|Accumulated deficit during development stage                                                                                                        |                               | (188 101) |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|Total Stockholders' Equity (Deficit)                                                                                                                |                               | (34 146)  |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                | $                             | -         |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           
|                                                                                                                                                    |                               |           |                           



The accompanying notes are an integral part of these statements

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GOLD HOLDINGS CORPORATION(A Development Stage Company)STATEMENTS OF OPERATIONS(Unaudited)





|                                              |                            |                              | For the Three Months Ended |         | For the Nine Months Ended |       | From Inception January 10, 2006, 
Through 
September 30,
|--------------------------------------------- | -------------------------- | ---------------------------- | -------------------------- | ------- | ------------------------- | ----- | --------------------------------------------------------
|                                              |                            |                              |                            |         |                           |      
|                                              |                            |                              | September 30,              |         | September 30,             |      
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              | 2010                       |         | 2009                      |       | 2010                                                    
|                                              |                            |                              |                            |         |                           |       |                                                         
|REVENUES                                      | $                          | -                            |                            | $       | -                         |       | $                                                       
|COST OF SALES                                 |                            | -                            |                            |         | -                         |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            | GROSS PROFIT                 |                            | -       |                           |       | -                                                       
|                                              |                            |                              |                            |         |                           |       |                                                         
|EXPENSES                                      |                            |                              |                            |         |                           |       |                                                         
|                                              | General and administrative |                              | 2 790                      |         |                           | 2 250 |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            | Total Expenses               |                            | 2 790   |                           |       | 2 250                                                   
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            | OPERATING LOSS               |                            | (2 790) |                           |       | (2 250)                                                 
|                                              |                            |                              |                            |         |                           |       |                                                         
|OTHER INCOME (EXPENSE)                        |                            |                              |                            |         |                           |       |                                                         
|                                              | Other loss                 |                              | -                          |         |                           | -     |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            | Total other income (expense) |                            | -       |                           |       | -                                                       
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|INCOME TAX EXPENSE                            |                            | -                            |                            |         | -                         |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|NET INCOME (LOSS)                             | $                          | (2 790)                      |                            | $       | (2 250)                   |       | $                                                       
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|BASIC LOSS PER SHARE                          | $                          | (0.00)                       |                            | $       | (0.00)                    |       | $                                                       
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|WEIGHTED AVERAGE
NUMBER OF SHARES OUTSTANDING |                            | 4 900 000                    |                            |         | 4 900 000                 |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         
|                                              |                            |                              |                            |         |                           |       |                                                         



The accompanying notes are an integral part of these statements

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GOLD HOLDINGS CORPORATION(A Development Stage Company)STATEMENTS OF CASH FLOWS(Unaudited)





|                                     | For the Nine Month Ended
September 30,                                      |                                         | From Inception
January 10,
2006,
Through
September 30,
|------------------------------------ | --------------------------------------------------------------------------- | --------------------------------------- | ------------------------------------------------------
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|CASH FLOWS FROM OPERATING ACTIVITIES |                                                                             |                                         |                                                       
|                                     | Net income (loss)                                                           | $                                       | (10 580)                                              
|                                     | Adjustments to reconcile net loss to net cash used by operating activities: |                                         |                                                       
|                                     | Changes in operating assets and liabilities                                 |                                         |                                                       
|                                     |                                                                             | Increase (decrease) in accounts payable |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         | Net Cash Used by Operating Activities                 
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|CASH FLOWS FROM INVESTING ACTIVITIES |                                                                             | -                                       |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|CASH FLOWS FROM FINANCING ACTIVITIES |                                                                             |                                         |                                                       
|                                     |                                                                             | Increase in due to related party        |                                                       
|                                     |                                                                             | Common stock issued for cash            |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         | Net Cash Provided by Financing Activities             
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|NET DECREASE IN CASH                 |                                                                             | -                                       |                                                       
|                                     |                                                                             |                                         |                                                       
|CASH AT BEGINNING OF PERIOD          |                                                                             | -                                       |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|CASH AT END OF PERIOD                | $                                                                           | -                                       |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|SUPPLIMENTAL DISCLOSURES OF          |                                                                             |                                         |                                                       
|                                     | CASH FLOW INFORMATION                                                       |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     | CASH PAID FOR:                                                              |                                         |                                                       
|                                     |                                                                             | Interest                                | $                                                     
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             | Income Taxes                            | $                                                     
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       
|                                     |                                                                             |                                         |                                                       



The accompanying notes are an integral part of these statements

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GOLD HOLDINGS CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2010



NOTE 1.

Gold Holdings Corporation (the "Company") was incorporated in the State of Nevada on January 10, 2006. The Company is in its development stage and had an initial principal business objective of eventually acquiring horse properties and in the short term building an income stream from horse racing operations including race horse boarding, training and racing facilities, as well as revenue generation through the direct and indirect ownership of racing horses.



Subsequently, the management of the Company has determined that the prior business plan of the Company was not feasible under the current economic circumstances. Accordingly, they have adjusted the business plan to focus on the acquisition and development of projects with substantial gold resources. The business plan intends to measure its performance by increasing its gold resources per common share and will take a long-term approach on the ownership of gold bearing properties. Our management team believes that over time ownership of major gold deposits in geopolitically stable environments will produce a superior rate of return. On October 7th, 2009, the Company changed its name to Gold Holdings, Corp.



NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



The relevant accounting policies and procedures are listed below.



Interim Financial Statements



The accompanying interim unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months period ended September 30, 2010 and 2009 are not necessarily indicative of the results that may be expected for the year ending December 31, 2010. For further information, refer to the financial statements and footnotes thereto included in our Form 10-K Report for the fiscal year ended December 31, 2009.



Accounting Basis



The statements were prepared following generally accepted accounting principles of the United States of America consistently applied.  The Company uses a December 31 year end.



Use of Estimates



The preparation of 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.

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Cash and Cash Equivalents



Cash and cash equivalents include all short-term liquid investments that are readily convertible to know amounts of cash and have original maturities of twelve months or less. As of September 30, 2010 there were no cash equivalents.



Revenue Recognition

The company recognized when products are fully delivered or services have been provided and collection is reasonably assured.



Earnings per Share



The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.



Dividends



The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.



Stock Based Compensation



We follow ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. The Company granted stock awards, at par value, to its officers, directors and advisors for services rendered in its formation. Accordingly, stock-based compensation has been recorded to date.

Income Taxes



The provision for income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements.

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Development Stage Enterprise

The Company's financial statements are prepared pursuant to the provisions of Topic 26, "Accounting for Development Stage Enterprises," as it devotes substantially all of its efforts to acquiring and exploring mining interests that will eventually provide sufficient net profits to sustain the Company's existence. Until such interests are engaged in major commercial production, the Company will continue to prepare its financial statements and related disclosures in accordance with entities in the development stage.



NOTE 3.  GOING CONCERN



The Company's financial statements are prepared using generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. From inception date to through September 30, 2010, the Company has had $4,000 in revenues and has generated losses from operations of $188,101.



In order to continue as a going concern and achieve a profitable level of operations, the Company will need, among other things, additional capital resourcesand to develop a consistent source of revenues.  Management's plans include of investing in and developing all types of businesses related to the equine industry.



The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.



NOTE 4.  PROVISION FOR INCOME TAXES

The Company follows the liability method of accounting for income taxes in accordance with Statements of Financial Accounting Standards FASB ASC 740, "Accounting for Income Taxes." Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.



NOTE 5.  RELATED PARTY TRANSACTION



On September 30, 2010 the Company loaned from CEO with the amount of $26,506 for administrative purposes. The amount due to the related party is unsecured and non interest-bearing and remains outstanding.



NOTE 6.  STOCKHOLDERS EQUITY TRANSACTIONS



The Company is authorized to issue 5,000,000 preferred stock shares with a $0.001 par value. As of September 30, 2010, no shares were issued and outstanding.



The Company is authorized to issue 70,000,000 common shares with a $0.001 par value. As of September 30, 2010, 4,900,000 shares were issued and outstanding.

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NOTE 7.  THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS



Recent Accounting Pronouncements



Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below.

In October 2009, the FASB issued Accounting Standards Update No. 2009-13 ("ASU 2009-13") "Revenue Recognition (ASC 605), Multiple-Deliverable Revenue Arrangements a consensus of the FASB Emerging Issues Task Force ("EITF"). This ASU provides amendments to the criteria in FASB ASC 605-25 for separating consideration in multiple-deliverable arrangements. ASU 2009-13 changes existing rules regarding recognition of revenue in multiple deliverable arrangements and expands ongoing disclosures about the significant judgments used in applying its guidance. It will be effective for revenue arrangements entered into or materially modified in the fiscal year beginning on or after June 15, 2010. Early adoption is permitted on a prospective or retrospective basis. The adoption of FASB ASU 2009-13 did not have a material impact on our financial statements.



In June 2009, the FASB issued FASB ASC 820-10, "Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly." This ASC provides additional guidance for estimating fair value in accordance with FASB ASC 820-10, when the volume and level of activity for the asset or liability have significantly decreased. This ASC also includes guidance on identifying circumstances that indicate a transaction is not orderly. This ASC is effective for interim and annual reporting periods that ended after June 15, 2009. The ASC does not require disclosures for earlier periods presented for comparative purposes at initial adoption. In periods after initial adoption, this ASC requires comparative disclosures only for periods ending after initial adoption. The adoption of FASB ASC 820-10 did not have a material impact on our financial statements.



On July 1, 2009, the Company adopted updates issued by the Financial Accounting Standards Board (FASB) to the authoritative hierarchy of GAAP. These changes establish the FASB Accounting Standards CodificationTM (ASC) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with GAAP. Rules and interpretive releases of the Securities and Exchange Commission ("SEC") under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. The FASB will no longer issue new standards in the form of Statements, FASB Staff Positions, or Emerging Issues Task Force Abstracts; instead the FASB will issue Accounting Standards Updates. Accounting Standards Updates will not be authoritative in their own right as they will only serve to update the Codification. These changes and the Codification itself do not change GAAP. Other than the manner in which new accounting guidance is referenced, the adoption of these changes had no impact on the Financial Statements.



In January 2010, the Financial Accounting Standards Board ("FASB") issued guidance to amend the disclosure requirements related to recurring and nonrecurring fair value measurements. The guidance requires new disclosures on the transfers of assets and liabilities between Level 1 (quoted prices in active market for identical assets or liabilities) and Level 2 (significant other observable inputs) of the fair value measurement hierarchy, including the reasons and the timing of the transfers. Additionally, the guidance requires a roll forward of activities on purchases, sales, issuance, and settlements of the assets and liabilities measured using significant unobservable inputs (Level 3 fair value measurements). The guidance became effective for us with the reporting period beginning January 1, 2010, except for the disclosure on the roll forward activities for Level 3 fair value measurements, which will become effective for us with the reporting period beginning July 1, 2011. Other than requiring additional disclosures, adoption of this new guidance did not have a material impact on our financial statements.

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In January 2010, the FASB issued an amendment to ASC 505, Equity, where entities that declare dividends to shareholders that may be paid in cash or shares at the election of the shareholders are considered to be a share issuance that is reflected prospectively in EPS, and is not accounted for as a stock dividend. This standard is effective for interim and annual periods ending on or after December 15, 2009 and is to be applied on a retrospective basis. The adoption of this standard is not expected to have a significant impact on the Company's financial statements.



On February 24, 2010, the FASB issued guidance in the "Subsequent Events" topic of the FASC to provide updates including: (1) requiring the company to evaluate subsequent events through the date in which the financial statements are issued; (2) amending the glossary of the "Subsequent Events" topic to include the definition of "SEC filer" and exclude the definition of "Public entity"; and (3) eliminating the requirement to disclose the date through which subsequent events have been evaluated. This guidance was prospectively effective upon issuance. The adoption of this guidance did not impact the Company's results of operations of financial condition.



The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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In this Quarterly Report on Form 10-Q, "Company," "our company," "us," and "our" refer to Gold Holdings Corporation, Inc., unless the context requires otherwise.



ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Management's Discussion and Analysis contains various "forward looking statements" within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, regarding future events or the future financial performance of the Company that involve risks and uncertainties. Certain statements included in this Form 10-Q, including, without limitation, statements related to anticipated cash flow sources and uses, and words including but not limited to "anticipates", "believes", "plans", "expects", "future" and similar statements or expressions, identify forward looking statements. Any forward-looking statements herein are subject to certain risks and uncertainties in the Company's business. The Company's actual results could differ materially from those anticipated in these forward-looking statements as a result of certain factors, including those set forth therein.



Forward-looking statements involve risks, uncertainties and other factors, which may cause our actual results, performance or achievements to be materially different from those expressed or implied by such forward-looking statements. Factors and risks that could affect our results and achievements and cause them to materially differ from those contained in the forward-looking statements include those identified in the section titled "Risk Factors" in the Company's Annual Report on Form 10-K for the year ended December 31, 2009, as well as other factors that we are currently unable to identify or quantify, but that may exist in the future.



In addition, the foregoing factors may affect generally our business, results of operations and financial position. Forward-looking statements speak only as of the date the statement was made. We do not undertake and specifically decline any obligation to update any forward-looking statements.



Plan of Operations

Gold Holdings Corporation was incorporated in the State of Nevada on January 10, 2006. We are a startup company and have realized revenues of $4,000. Our efforts, to date, have focused primarily on the development and implementation of our business plan. No development-related expenses have been or will be paid to our affiliates.

During the period from inception through September 30, 2010, we generated revenues of $4,000 and incurred a net loss of $188,101. The cumulative net loss was attributable solely to general and administrative expenses related to the costs of start-up operations.

Our officer and director believe that our cash on hand as of  September 30, 2010 in the amount of $0 will not be sufficient to maintain our current minimal level of operations for current calendar year and management will need to explore other alternative sources of revenue. We will either borrow from our CEO and director Demitro Marianovich or raise capital.

If we do not generate sufficient revenues to meet our expenses over the next 12 months, or if we need additional capital, we may need to raise additional capital. We intend to seek access to capital through the issues of debt securities or through issuing additional capital stock in exchange for cash, in order to continue as a going concern. There are no formal or informal agreements to attain such financing. We can not assure you that any financing can be obtained or, if obtained, that it will be on reasonable terms. Without realization of additional capital, it would be unlikely for us to continue as a going concern.

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Since our incorporation, we have raised a total of $153,955 through private sales of our common equity.

On March 3, 2008, Michael Schlosser, the holder of 3,500,000 shares of common stock of the Company, representing 71.43% of the Company's issued and outstanding shares of Common Stock, sold his shares of Common Stock in a private transaction to Demitro Marianovich.

RESULTS OF OPERATIONS

Substantial positive and negative fluctuations can occur in our business due to a variety of factors, including variations in the economy, and the abilities to raise capital. As a result, net income and revenues in a particular period may not be representative of full year results and may vary significantly in this early stage of our operations. In addition results of operations, which may fluctuate in the future, may be materially affected by many factors of a national and international nature, including economic and market conditions, currency values, inflation, the availability of capital, the level of volatility of interest rates, the valuation of security positions and investments and legislative and regulatory developments. Our results of operations also may be materially affected by competitive factors and our ability to attract and retain highly skilled individuals.

Except for the $4,000 referenced above raised since inception, we had no revenues for the three and nine months ended September 30, 2010.



For the three months ended September 30, 2010, we recorded a net loss of $2,790. We incurred operating expense of $2,790 and these expenses consisted of legal fees, accounting fees and other general and administrative expenses.



For the nine months ended September 30, 2010, we recorded a net loss of $10,580. We incurred operating expense of $10,580 and these expenses consisted of legal fees, accounting fees and other general and administrative expenses.

For the period from January 10, 2006 to September 30, 2010, we recorded revenue $4,000 and a net loss of $188,101. We incurred operating expense of $174,121 andother loss $17,980.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements.



We do not expect to incur any significant research and development costs.



We currently do not own any significant plant or equipment that we would seek to sell in the near future.



We have not paid for expenses on behalf of our director. Additionally, we believe that this fact shall not materially change.



We do not intend to engage in a merger with, or effect an acquisition of, another company in the foreseeable future.



Additional Information



We file reports and other materials with the Securities and Exchange Commission.  These documents may be inspected and copied at the Securities and Exchange Commission, Judiciary Plaza, 100 F Street, N.E., Room 1580, Washington, D.C. 20549.  You can obtain information on the operation of the Public Reference Room by calling the Commission at 1-800-SEC-0330.  You can also get copies of documents that the Company files with the Commission through the Commission's Internet site at www.sec.gov.

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ITEM 3.     QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK



We do not hold any derivative instruments and do not engage in any hedging activities.



ITEM 4.     CONTROLS AND PROCEDURES



a)  Evaluation of Disclosure Controls and Procedures



Our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report were effective such that the information required to be disclosed by us in reports filed under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms and (ii) accumulated and communicated to the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance, however, that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.



Our Chief Executive Officer and Chief Financial Officer are responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States.



Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives. Furthermore, smaller reporting companies face additional limitations. Smaller reporting companies employ fewer individuals and find it difficult to properly segregate duties. Often, one or two individuals control every aspect of the Company's operation and are in a position to override any system of internal control. Additionally, smaller reporting companies tend to utilize general accounting software packages that lack a rigorous set of software controls.



Our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the Company's internal control over financial reporting as of September 30, 2010. In making this assessment, our Chief Executive Officer and Chief Financial Officer used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control -- Integrated Framework. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2010, our internal control over financial reporting was effective.



b)   Changes in Internal Control over Financial Reporting.

During the Quarter ended September 30, 2010, there was no change in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II - OTHER INFORMATION



ITEM 1.     LEGAL PROCEEDINGS

We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries or of our companies or our subsidiaries' officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.



ITEM 1A.  -  Risk Factors



You should carefully consider the following risk factors together with the other information contained in this Interim Report on Form 10-Q, and in prior reports pursuant to the Securities Exchange Act of 1934, as amended and the Securities Act of 1933, as amended.  If any of the risks factors actually occur, our business, financial condition or results of operations could be materially adversely affected. In such cases, the trading price of our common stock could decline. We believe there are no changes that constitute material changes from the risk factors previously disclosed in the prior reports pursuant to the Securities Exchange Act of 1934, as amended and the Securities Act of 1933 and include or reiterate the following risk factors:

INVESTORS MAY LOSE THEIR ENTIRE INVESTMENT IF GOLD HOLDINGS FAILS TO FULLY IMPLEMENT ITS BUSINESS PLAN.

Gold Holdings Corporation was formed on January 10, 2006. We have no significant demonstrable operations record upon which you can evaluate the business and its prospects. To date, we have not generated any revenues and may incur losses in the foreseeable future. Our prospects must be considered in light of the risks, uncertainties, expenses and difficulties frequently encountered by companies in their early stages of development. These risks include, without limitation, competition, the absence of any revenue streams, inexperienced management and lack of brand recognition. Gold Holdings cannot guarantee that it will be successful in accomplishing its objectives. If we fail to implement and establish a financial base of operations, we may be forced to cease operations, in which case investors may lose their entire investment.

FUTURE ADDITIONAL ISSUANCES OF SHARES OF OUR COMMON STOCK MAY CAUSE INVESTORS TO BEAR A SUBSTANTIAL RISK OF LOSS DUE TO IMMEDIATE AND SUBSTANTIAL DILUTION

We are authorized to issue up to 70,000,000 shares of common stock. Presently, there are 4,900,000 shares of common stock issued and outstanding as of the date of this prospectus. In the event we require additional capital, we may need to issue shares of our common stock in exchange for cash to continue as a going concern. There are no formal or informal agreements to attain such financing. We can not assure you that any financing can be obtained or, if obtained, that it will be on reasonable terms. Any such future additional issuances of our stock will increase outstanding shares and dilute stockholders' interests.

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INVESTORS HAVE LIMITED CONTROL OVER DECISION-MAKING BECAUSE DEMITRO MARIANOVICH AN OFFICER, SOLE DIRECTOR AND SHAREHOLDER, CONTROLS THE MAJORITY OF OUR ISSUED AND OUTSTANDING COMMON STOCK.

Demitro Marianovich, who is our President, Secretary, Treasurer and sole director, beneficially owns approximately 71.43% of our outstanding common stock. As a result, this one stockholder could exercise control over all matters requiring stockholder approval, including the election of directors and approval of significant corporate transactions. Such concentrated control may also make it difficult for our stockholders to receive a premium for their shares of our common stock in the event we enter into transactions which require stockholder approval. In addition, certain provisions of Nevada law could have the effect of making it more difficult or more expensive for a third party to acquire, or of discouraging a third party from attempting to acquire, control of us. For example, Nevada law provides that not less than two-thirds vote of the stockholders is required to remove a director, which could make it more difficult for a third party to gain control of our Board of Directors. This concentration of ownership further limits the power to exercise control by the minority shareholders.

IF WE ARE UNABLE TO OBTAIN ADDITIONAL FUNDING, WE MAY BE FORCED TO GO OUT OF BUSINESS.

We have limited capital resources. To date, we have not generated any cash flow from our operations. Unless we begin to generate sufficient revenues from the implementation of our proposed business plan to finance operations as a going concern, we may experience liquidity and solvency problems. Such liquidity and solvency concerns may force us to go out of business if additional financing is not available. We have no intention of liquidating. In the event our cash resources are insufficient to continue operations, we intend to raise additional capital through offerings and sales of equity or debt securities. In the event we are unable to raise sufficient funds, we will be forced to go out of business and will be forced to liquidate. A possibility of such outcome presents a risk of complete loss of investment in our common stock.

IF WE ARE UNABLE TO CONTINUE AS A GOING CONCERN, INVESTORS MAY FACE A COMPLETE LOSS OF THEIR INVESTMENT.

We have yet to significantly commence our planned operations. As of the date of this annual report, we have had only limited start-up operations and have generated no revenues to date. Taking these facts into account, our independent auditors have expressed substantial doubt about our ability to continue as a going concern in the independent auditors' report to the financial statements included in the registration statement, of which this prospectus is a part. If our business fails, the investors in this offering may face a complete loss of their investment.

THE MINING INDUSTRY IS HIGHLY COMPETITIVE WHICH COULD RESTRICT THE COMPANY'S GROWTH.

The Company competes with other corporations that may have greater resources. Such corporations could outbid the Company for potential projects or produce minerals at lower costs which would have a negative effect on the Company's operations.

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MINERAL OPERATIONS ARE SUBJECT TO MARKET FORCES OUTSIDE OF THE COMPANY'S CONTROL WHICH COULD NEGATIVELY IMPACT THE COMPANY'S OPERATIONS.

The marketability of minerals, especially the price of gold, is affected by numerous factors beyond the control of the entity involved in their mining and processing. These factors include market fluctuations, government regulations relating to prices, taxes, royalties, allowable production, import, exports and supply and demand. One or more of these risk elements could have an impact on costs of an operation and if significant enough, reduce the profitability of the operation and threaten its continuation.

DUE TO EXTERNAL MARKET FACTORS IN THE MINING BUSINESS, WE MAY NOT BE ABLE TO MARKET ANY MINERALS THAT MAY BE FOUND.

The mining industry, in general, is intensely competitive.  Even if commercial quantities of minerals are discovered, we can provide no assurance to investors that a ready market will exist for the sale of these minerals.  Numerous factors beyond our control may affect the marketability of any substances discovered.  These factors include market fluctuations, the proximity and capacity of markets and processing equipment, and government regulations, including regulations relating to prices, taxes, royalties, land tenure, land use, mineral importing and exporting and environmental protection.  The exact effect of these factors cannot be accurately predicted, but any combination of these factors may result in our not receiving an adequate return on invested capital.

TITLE TO MINERAL PROPERTIES CAN BE UNCERTAIN, AND WE ARE AT RISK OF LOSS OF OWNERSHIP OF ONE OR MORE OF OUR PROPERTIES.

Our ability to explore and operate our properties depends on the validity of title to that property. Our U.S. mineral properties consist of leases of unpatented mining claims, and unpatented mining and mill site claims. Unpatented mining claims provide only possessory title and their validity is often subject to contest by third parties or the federal government, which makes the validity of unpatented mining claims uncertain and generally more risky. These uncertainties relate to such things as the sufficiency of mineral discovery, proper posting and marking of boundaries, assessment work and possible conflicts with other claims not determinable from public record. Since a substantial portion of all mineral exploration, development and mining in the U.S. now occurs on unpatented mining claims, this uncertainty is inherent in the mining industry. We have not obtained a title opinion on our entire property, with the attendant risk that title to some claims, particularly title to undeveloped property, may be defective. There may be valid challenges to the title to our property which, if successful, could impair development and/or operations.



We remain at risk that the mining claims may be forfeited either to the U.S., or to rival private claimants due to failure to comply with statutory requirements as to location and maintenance of the claims or challenges to whether a discovery of a valuable mineral exists on every claim.

SINCE OUR BUSINESS CONSISTS OF EXPLORING FOR OR ACQUIRING GOLD PROSPECTS, THE DROP IN THE PRICE OF GOLD WILL NEGATIVELY AFFECT OUR ASSET VALUES, CASH FLOWS, POTENTIAL REVENUES AND PROFITS.

We plan to pursue opportunities to acquire properties with gold mineralized material or reserves with exploration potential. The price that we pay to acquire these properties will be influenced, in large part, by the price of gold at the time of the acquisition. Our potential future revenues are expected to be derived from the production and sale of gold from these properties or from the sale of some of these properties. The value of any gold reserves and other mineralized material, and the value of any potential mineral production therefrom, will vary in direct proportion to variations in those mineral prices. The price of gold has fluctuated widely as a result of numerous factors beyond our control. The effect of these factors on the price of gold, and therefore the economic viability of any of our projects, cannot accurately be predicted. Any drop in the price of gold would negatively affect our asset values, cash flows, potential revenues, and profits.

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THE INTEGRATION OF ANY ACQUISITIONS THAT WE MAY PURSUE WILL PRESENT SIGNIFICANT CHALLENGES.

The investigation of any acquisitions, integration of our operations with any other acquisitions we may pursue and the consolidation of those operations will require the dedication of management resources, which will temporarily divert attention from the day-to-day business of the Company. The process of combining the organizations may cause an interruption of, or a loss of momentum in, the activities of any or all of the Company's businesses, which could have an adverse effect on the operating results of the combined company for an indeterminate period of time. The failure to successfully integrate any such acquisitions, to retain key personnel and to successfully manage the challenges presented by the integration process may prevent us from achieving the anticipated potential benefits of any such acquisitions. If we fail to realize the anticipated benefits of any such acquisitions, our results of operations, financial condition and cash flows may be adversely affected.

LEGISLATION HAS BEEN PROPOSED THAT WOULD SIGNIFICANTLY AFFECT THE MINING INDUSTRY.

Periodically, members of the U.S. Congress have introduced bills which would supplant or alter the provisions of the General Mining Law of 1872, which governs the unpatented claims that we control with respect to our U.S. properties. One such amendment has become law and has imposed a moratorium on patenting of mining claims, which reduced the security of title provided by unpatented claims such as those on our U.S. properties. If additional legislation is enacted, it could substantially increase the cost of holding unpatented mining claims by requiring payment of royalties, and could significantly impair our ability to develop mineral resources on unpatented mining claims. Such bills have proposed, among other things, to make permanent the patent moratorium, to impose a federal royalty on production from unpatented mining claims and to declare certain lands as unsuitable for mining. Although it is impossible to predict at this time what royalties may be imposed in the future, the imposition of such royalties could adversely affect the potential for development of such mining claims, and the economics of existing operating mines on federal unpatented mining claims. Passage of such legislation could adversely affect our business.

OUR OPERATIONS ARE SUBJECT TO STRICT ENVIRONMENTAL REGULATIONS, WHICH RESULT IN ADDED COSTS OF OPERATIONS AND OPERATIONAL DELAYS.

Our operations are subject to environmental regulations, which could result in additional costs and operational delays. All phases of our operations are subject to environmental regulation. Environmental legislation is evolving in some countries and jurisdictions in a manner that may require stricter standards, and enforcement, increased fines and penalties for non-compliance, more stringer environmental assessments of proposed projects, and a heightened degree of responsibility for companies and their officers, directors, and employees. There is no assurance that any future changes in environmental regulation will not negatively affect our projects.

WE HAVE NO INSURANCE FOR ENVIRONMENTAL PROBLEMS.

Insurance against environmental risks, including potential liability for pollution or other hazards as a result of the disposal of waste products occurring from exploration and production, has not been available generally in the mining industry. We have no insurance coverage for most environmental risks. In the event of a problem, the payment of environmental liabilities and costs would reduce the funds available to us for future operations. If we are unable to fund fully the cost of remedying an environmental problem, we might be required to enter into an interim compliance measure pending completion of the required remedy.

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CHANGES IN STATE LAWS, WHICH ARE ALREADY STRICT AND COSTLY, CAN NEGATIVELY AFFECT OUR OPERATIONS BY BECOMING STRICTER AND COSTLIER.

At the state level, mining operations in Nevada are regulated by the Nevada Division of Environmental Protection, or NDEP. Nevada state law requires our Nevada projects to hold Nevada Water Pollution Control Permits, which dictate operating controls and closure and post-closure requirements directed at protecting surface and ground water. In addition, we are required to hold Nevada Reclamation Permits required under Nevada law. These permits mandate concurrent and post-mining reclamation of mines and require the posting of reclamation bonds sufficient to guarantee the cost of mine reclamation. Other Nevada regulations govern operating and design standards for the construction and operation of any source of air contamination and landfill operations. Any changes to these laws and regulations could have a negative impact on our financial performance and results of operations by, for example, requiring changes to operating constraints, technical criteria, fees or surety requirements.

TITLE CLAIMS AGAINST OUR PROPERTIES COULD REQUIRE US TO COMPENSATE PARTIES, IF SUCCESSFUL, AND DIVERT MANAGEMENT'S TIME FROM OPERATIONS.

There may be challenges to our title in the properties in which we hold material interests. If there are title defects with respect to any of our properties, we might be required to compensate other persons or perhaps reduce our interest in the effected property. The validity of unpatented mineral claims, which constitute most of our holdings in the United States, is often uncertain and may be contested by the federal government and other parties. The validity of an unpatented mineral claim, in terms of both its location and its maintenance, depends on strict compliance with a complex body of federal and state statutory and decisional law. Although we have attempted to acquire satisfactory title to our properties, we have not obtained title opinions or title insurance with respect to the acquisition of the unpatented mineral claims. While we have no pending claims or litigation pending contesting title to any of our properties, there is nothing to prevent parties from challenging our title to any of our properties. While we believe we have satisfactory title to our properties, some risk exists that some titles may be defective or subject to challenge. Also, in any such case, the investigation and resolution of title issues would divert management's time from ongoing exploration programs.

WE HAVE NEVER PAID A CASH DIVIDEND ON OUR COMMON STOCK AND DO NOT EXPECT TO PAY CASH DIVIDENDS IN THE FORSEEABLE FUTURE.

We have never paid cash dividends, and we do not plan to pay cash dividends in the foreseeable future. Consequently, your only opportunity to achieve a return on your investment in us will be if the market price of our common stock appreciates and you sell your shares at a profit. There is no assurance that the price of our common stock that will prevail in the market after this offering will ever exceed the price that you pay.

OUR BUSINESS DEPENDS ON A LIMITED NUMBER OF KEY PERSONNEL, THE LOSS OF WHOM COULD NEGATIVELY AFFECT US.

Demitro Marianovich, Chief Executive Officer, President, and Chief Financial Officer is important to our success. If he becomes unable or unwilling to continue in his present position our business and financial results could be materially negatively affected.

CERTAIN NEVADA CORPORATION LAW PROVISIONS COULD PREVENT A POTENTIAL TAKEOVER, WHICH COULD ADVERSELY AFFECT THE MARKET PRICE OF OUR COMMON STOCK.

We are incorporated in the State of Nevada. Certain provisions of Nevada corporation law could adversely affect the market price of our common stock. Because Nevada corporation law requires board approval of a transaction involving a change in our control, it would be more difficult for someone to acquire control of us. Nevada corporate law also discourages proxy contests making it more difficult for you and other shareholders to elect directors other than the candidate or candidates nominated by our board of directors.

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INVESTORS MAY HAVE DIFFICULTY LIQUIDATING THEIR INVESTMENT BECAUSE GOLD HOLDINGS STOCK IS SUBJECT TO PENNY STOCK REGULATION.

The SEC has adopted rules that regulate broker/dealer practices in connection with transactions in penny stocks. Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in such securities is provided by the exchange system). The penny stock rules require a broker/dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document prepared by the SEC that provides information about penny stocks and the nature and level of risks in the penny stock market. The broker/dealer also must provide the customer with bid and offer quotations for the penny stock, the compensation of the broker/dealer, and its salesperson in the transaction, and monthly account statements showing the market value of each penny stock held in the customer's account. In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from such rules; the broker/dealer must make a special written determination that a penny stock is a suitable investment for the purchaser and receive the purchaser's written agreement to the transaction. These disclosure requirements may have the effect of reducing the level of trading activity in any secondary market for a stock that becomes subject to the penny stock rules, and accordingly, customers in Company securities may find it difficult to sell their securities, if at all.

A LARGE PERCENTAGE OF OUR ISSUED AND OUTSTANDING COMMON SHARES ARE RESTRICTED UNDER RULE 144 OF THE SECURITIES ACT, AS AMENDED. WHEN THE RESTRICTION ON THESE SHARES IS LIFTED, AND IF THE SHARES ARE SOLD IN THE OPEN MARKET, THE PRICE OF OUR COMMON STOCK COULD BE ADVERSELY AFFECTED.

A large number (3,500,000) of the presently outstanding shares of common stock (4,900,000), are "restricted securities" as defined under Rule 144 promulgated under the Securities Act and may only be sold pursuant to an effective registration statement or an exemption from registration, if available. Rule 144, as amended, is an exemption that generally provides that a person who has satisfied a one year holding period for such restricted securities may sell, within any three month period (provided we are current in our reporting obligations under the Exchange Act) subject to certain manner of resale provisions, an amount of restricted securities which does not exceed the greater of 1% of a company's outstanding common stock or the average weekly trading volume in such securities during the four calendar weeks prior to such sale.

AS A PUBLIC COMPANY WE ARE SUBJECT TO COMPLEX LEGAL AND ACCOUNTING REQUIREMENTS THAT WILL REQUIRE US TO INCUR SIGNIFICANT EXPENSES AND WILL EXPOSE US TO RISK OF NON-COMPLIANCE.



As a public company, we are subject to numerous legal and accounting requirements that do not apply to private companies.  The cost of compliance with many of these requirements is material, not only in absolute terms but, more importantly, in relation to the overall scope of the operations of a small company.  Our relative inexperience with these requirements may increase the cost of compliance and may also increase the risk that we will fail to comply.  Failure to comply with these requirements can have numerous adverse consequences including, but not limited to, our inability to file required periodic reports on a timely basis, loss of market confidence, delisting of our securities and/or governmental or private actions against us.  We cannot assure you that we will be able to comply with all of these requirements or that the cost of such compliance will not prove to be a substantial competitive disadvantage vis-à-vis our privately held and larger public competitors.

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FAILURE TO ACHIEVE AND MAINTAIN EFFECTIVE INTERNAL CONTROLS IN ACCORDANCE WITH SECTION 404 OF THE SARBANES-OXLEY ACT COULD HAVE A MATERIAL ADVERSE EFFECT ON OUR BUSINESS AND OPERATING RESULTS.



It may be time consuming, difficult and costly for us to develop and implement the additional internal controls, processes and reporting procedures required by the Sarbanes-Oxley Act. We may need to hire additional financial reporting, internal auditing and other finance staff in order to develop and implement appropriate additional internal controls, processes and reporting procedures. If we are unable to comply with these requirements of the Sarbanes-Oxley Act, we may not be able to obtain the independent accountant certifications that the Sarbanes-Oxley Act requires of publicly traded companies.



If we fail to comply in a timely manner with the requirements of Section 404 of the Sarbanes-Oxley Act regarding internal control over financial reporting or to remedy any material weaknesses in our internal controls that we may identify, such failure could result in material misstatements in our financial statements, cause investors to lose confidence in our reported financial information and have a negative effect on the trading price of our common stock.



Pursuant to Section 404 of the Sarbanes-Oxley Act and current SEC regulations, we are required to prepare assessments regarding internal controls over financial reporting and beginning with this annual report on Form 10-K for our fiscal period ending December 30, 2009. We have begun the process of documenting and testing our internal control procedures in order to satisfy these requirements, which is likely to result in increased general and administrative expenses and may shift management time and attention from revenue-generating activities to compliance activities.



In addition, in connection with our on-going assessment of the effectiveness of our internal control over financial reporting, we may discover "material weaknesses" in our internal controls as defined in standards established by the Public Company Accounting Oversight Board, or the PCAOB. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. The PCAOB defines "significant deficiency" as a deficiency that results in more than a remote likelihood that a misstatement of the financial statements that is more than inconsequential will not be prevented or detected.  In the event that a material weakness is identified, we will employ qualified personnel and adopt and implement policies and procedures to address any material weaknesses that we identify. However, the process of designing and implementing effective internal controls is a continuous effort that requires us to anticipate and react to changes in our business and the economic and regulatory environments and to expend significant resources to maintain a system of internal controls that is adequate to satisfy our reporting obligations as a public company. We cannot assure you that the measures we will take will remediate any material weaknesses that we may identify or that we will implement and maintain adequate controls over our financial process and reporting in the future.



Any failure to complete our assessment of our internal control over financial reporting, to remediate any material weaknesses that we may identify or to implement new or improved controls, or difficulties encountered in their implementation, could harm our operating results, cause us to fail to meet our reporting obligations or result in material misstatements in our financial statements. Any such failure could also adversely affect the results of the periodic management evaluations of our internal controls and, in the case of a failure to remediate any material weaknesses that we may identify, would adversely affect the annual auditor attestation reports regarding the effectiveness of our internal control over financial reporting that are required under Section 404 of the Sarbanes-Oxley Act. Inadequate internal controls could also cause investors to lose confidence in our reported financial information, which could have a negative effect on the trading price of our common stock.

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COMPLIANCE WITH CHANGING REGULATION OF CORPORATE GOVERNANCE AND PUBLIC DISCLOSURE WILL RESULT IN ADDITIONAL EXPENSES AND POSE CHALLENGES FOR OUR MANAGEMENT TEAM.



Changing laws, regulations and standards relating to corporate governance and public disclosure, including the Dodd-Frank Wall Street Reform and Consumer Protection Act and the rules and regulations promulgated thereunder, the Sarbanes-Oxley Act and SEC regulations, have created uncertainty for public companies and significantly increased the costs and risks associated with accessing the U.S. public markets. Our management team will need to devote significant time and financial resources to comply with both existing and evolving standards for public companies, which will lead to increased general and administrative expenses and a diversion of management time and attention from revenue generating activities to compliance activities.

SHOULD ONE OR MORE OF THE FOREGOING RISKS OR UNCERTAINTIES MATERIALIZE, OR SHOULD THE UNDERLYING ASSUMPTIONS PROVE INCORRECT, ACTUAL RESULTS MAY DIFFER SIGNIFICANTLY FROM THOSE ANTICIPATED, BELIEVED, ESTIMATED, EXPECTED, INTENDED OR PLANNED.



ITEM 2.     UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS SECURITIES

There were no changes in securities and small business issuer purchase of equity securities during the period ended September 30, 2010.



ITEM 3.     DEFAULTS UPON SENIOR SECURITIES

There were no defaults upon senior securities during the period ended September 30, 2010.



ITEM 4.     REMOVED AND RESERVED



ITEM 5.     OTHER INFORMATION

There is no information with respect to which information is not otherwise called for by this form.



ITEM 6.     EXHIBITS



|31.1 | Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act 
|---- | -------------------------------------------------------------------------------------------
|31.2 | Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act.
|32.1 | Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act.
|32.2 | Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act.



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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934 the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



|Registrant
Date:  November 3, 2010 |  | Gold Holdings Corporation
By: /s/ Demitro Marianovich                             
|---------------------------------- |  | ----------------------------------------------------------------------------------
|                                   |  |                                                                                   
|                                   |  | Demitro Marianovich                                                               
|                                   |  | Chief Executive Officer (Principle Executive Officer, Principle Financial Officer)



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