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0001120970-22-000034.txt : 20220510 0001120970-22-000034.hdr.sgml : 20220510 20220407110455 ACCESSION NUMBER: 0001120970-22-000034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220407 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: CORRESP 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 CORRESP 1 filename1.htm Document

COMSTOCK MINING INC.

April 7, 2022


VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Cheryl Brown

Re: Comstock Mining Inc.
Registration Statement on Form S-3
Originally Filed: March 28, 2022
Amendment No. 1 Filed: April 6, 2022
File Number 333-263930

Withdrawal of Acceleration Request

Dear Ms. Brown:

Comstock Mining Inc. (the “Registrant”) hereby respectively requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to withdraw the acceleration request previously provided for the above-captioned Registration Statement (the “Registration Statement”) set forth in a letter dated April 6, 2022.

Please contact our counsel, Clyde Tinnen at Foley & Lardner LLP, at (414) 297-5026, with any questions you may have concerning this request.

Very truly yours,

Comstock Mining Inc.

By: _/s/ Corrado DeGasperis

Name: Corrado DeGasperis, Executive Chairman & CEO

4854-6920-1691.1