0001120970-22-000014.txt : 20220303 0001120970-22-000014.hdr.sgml : 20220303 20220303163217 ACCESSION NUMBER: 0001120970-22-000014 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220303 DATE AS OF CHANGE: 20220303 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comstock Mining Inc. CENTRAL INDEX KEY: 0001120970 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 650955118 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-259929 FILM NUMBER: 22709439 BUSINESS ADDRESS: STREET 1: 117 AMERICAN FLAT ROAD STREET 2: PO BOX 1118 CITY: VIRGINIA CITY, STATE: NV ZIP: 89440 BUSINESS PHONE: 775-847-5272 MAIL ADDRESS: STREET 1: 117 AMERICAN FLAT ROAD STREET 2: PO BOX 1118 CITY: VIRGINIA CITY, STATE: NV ZIP: 89440 FORMER COMPANY: FORMER CONFORMED NAME: GOLDSPRING INC DATE OF NAME CHANGE: 20040730 FORMER COMPANY: FORMER CONFORMED NAME: GOLDSPRING DATE OF NAME CHANGE: 20030821 FORMER COMPANY: FORMER CONFORMED NAME: STARTCALL COM INC DATE OF NAME CHANGE: 20010305 RW 1 a2022-03x03_valorxlpbxrwxf.htm RW Document

March 3, 2022
 
VIA EDGAR
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-1090
 
Re: Comstock Withdrawal of Registration Statement on Form S-3 (File No. 333-259929)
 
Ladies and Gentlemen:
 
Pursuant to Rule 477 under the Securities Act of 1933, Comstock Mining Inc. (the “Company”) hereby requests that its Registration Statement on Form S-3 (File No. 333-259929), initially filed with the Securities and Exchange Commission (the “Commission”) on September 30, 2021 (the “Registration Statement”) and all exhibits thereto, be withdrawn effective as of the date hereof or at the earliest practicable date hereafter.
 
The Company is seeking withdrawal of the Registration Statement because the Company’s contractual obligation to maintain the effectiveness of this Registration Statement with respect to the shares of common stock held by the selling stockholders has been terminated and such shares have been transferred back to Company for cancellation. The Registration Statement has not been declared effective and no securities have been sold pursuant to the Registration Statement. Based on the foregoing, the Company submits that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a).
 
The Company acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration Statement. However, in accordance with Rule 457(p) under the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
  
If you have any questions regarding the foregoing, please contact Clyde Tinnen, counsel to the Company, at ctinnen@foley.com.
 
 Sincerely, 
   
 Comstock Mining Inc. 
    
 By:/s/ Corrado DeGasperis 
  Corrado DeGasperis 
  Executive Chairman and
Chief Executive Officer