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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 mRJGEXQE1I8+hcZEhFQqcw==

<SEC-DOCUMENT>0001435180-10-000033.txt : 20101215
<SEC-HEADER>0001435180-10-000033.hdr.sgml : 20101215
<ACCEPTANCE-DATETIME>20101215105652
ACCESSION NUMBER:		0001435180-10-000033
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 504(b)(1)(iii)
FILED AS OF DATE:		20101215
DATE AS OF CHANGE:		20101215
EFFECTIVENESS DATE:		20101215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIERRA GOLD CORP
		CENTRAL INDEX KEY:			0001435180
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NV

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-151911
		FILM NUMBER:		101252568

	BUSINESS ADDRESS:	
		STREET 1:		192 JARVIS STREET, #503
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5B 2J9
		BUSINESS PHONE:		416-200-6966

	MAIL ADDRESS:	
		STREET 1:		192 JARVIS STREET, #503
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5B 2J9
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001435180</cik>
        <entityName>SIERRA GOLD CORP</entityName>
        <issuerAddress>
            <street1>192 JARVIS STREET, #503</street1>
            <city>TORONTO</city>
            <stateOrCountry>A6</stateOrCountry>
            <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
            <zipCode>M5B 2J9</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>416-200-6966</issuerPhoneNumber>
        <jurisdictionOfInc>NEVADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Viking Exploration Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Douglas</firstName>
                <middleName>Brian</middleName>
                <lastName>Evans</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>192 Jarvis Street, Suite # 503</street1>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5B 2J9</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>Spencer</middleName>
                <lastName>Stewart</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RR # 2</street1>
                <city>Baltimore</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>K0K 1C0</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <lastName>Semachko, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3426 Daisy Court</street1>
                <city>Brunswick</city>
                <stateOrCountry>OH</stateOrCountry>
                <stateOrCountryDescription>OHIO</stateOrCountryDescription>
                <zipCode>44212</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1 - $1,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>04.3</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2007-08-13</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>1</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1000000</totalOfferingAmount>
            <totalAmountSold>15000</totalAmountSold>
            <totalRemaining>985000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>SIERRA GOLD CORP</issuerName>
                <signatureName>Douglas Evans</signatureName>
                <nameOfSigner>Douglas Evans</nameOfSigner>
                <signatureTitle>Chairman and CEO</signatureTitle>
                <signatureDate>2010-12-15</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----