Collisionless damping of geodesic acoustic mode (GAM) is analytically investigated by considering the finite-orbit-width (FOW) resonance effect to the 3rd order in the gyro-kinetic equations. A concise and transparent expression for the damping rate is presented for the first time. Good agreement is found between the analytical damping rate and the previous TEMPEST simulation result (Xu 2008 et al Phys. Rev. Lett. 100215001) for systematic q scans. Our result also shows that it is of sufficient accuracy and has to take into account the FOW effect to the 3rd order.