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                              September 2, 2022

       Kimberly Perry
       Chief Financial Officer
       Gold Resource Corp.
       7900 E. Union Ave. Suite 320
       Denver, CO 80237

                                                        Re: Gold Resource Corp.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2021
                                                            Filed March 10,
2022
                                                            File No. 001-34857

       Dear Ms. Perry:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year ended December 31, 2021

       Location and Access, page 31

   1.                                                   Please comply with Item
1304(b)(1)(i) of Regulation S-K, which requires that you identify
                                                        the location of your
material properties on a map that is accurate to within one mile, using
                                                        an easily recognizable
coordinate system.
       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 43

   2.                                                   We note that you report
production statistics on page 42 although footnote (2) to the
                                                        tabulation indicates
there are differences between the quantities reported as
                                                        "ounces/tonnes
produced" and "payable ounces/tonnes sold" because you are not paid for
                                                        all of the metals
contained under the terms of your sales contracts.
 Kimberly Perry
FirstName LastNameKimberly  Perry
Gold Resource Corp.
Comapany 2,
September NameGold
             2022    Resource Corp.
September
Page 2    2, 2022 Page 2
FirstName LastName
         We also note that you report sales statistics on page 45, following
your discussion of sales,
         treatment charges, operating costs, mining gross profit, and net
income.

         Given the apparent utility or relevance of the sales statistics to
your discussion and
         analysis of operating results and in understanding the variances from
your production
         statistics, it appears that you should expand your discussion under
the heading "2021
         compared to 2020" to (i) describe the terms of the sales contracts
that result in your not
         getting paid for all production, (ii) refer to the sales statistics on
page 45, and (iii) address
         changes in the relationship between production volumes and sales
volumes.

         For example, explain why ounces of silver sold declined from about 94%
of production
         during 2020 to about 89% of production during 2021. Please also
clarify whether the
         value of minerals produced for which you are not receiving payment are
reported
         as treatment charges, or if there is some other manner of
presentation.
3.       We note your disclosure on page 45 explaining that the increase in
mine gross profit as a
         percentage of net sales, from 14% in 2020 to 29% in 2021,
"...primarily resulted from
         higher sales, offset by higher operating costs discussed above."

         While disclosures that precede the referenced disclosure identify
various items that had an
         impact on sales, treatment charges, and operating costs, the
discussion is not focused on
         the change in mine gross profit. Please expand your disclosures to
more clearly address
         the change in the relationship between net sales and operating costs
and the indicative
         value of your reported financial information, including mine gross
profit.

         This may require descriptions of known trends and uncertainties that
are reasonably likely
         to cause a material change, matters that have had a material impact on
reported operations,
         as well as matters that are reasonably likely to have a material
impact on future
         operations, to comply with Item 303(a) and (b)(2)(ii) of Regulation
S-K.

         Given that you report a 37% increase in your average gold grade, from
1.47 g/t in 2020 to
         2.01 g/t in 2021, as a result of mining more ore from the Arista
high-grade narrow veins,
         and a 38% decrease in treatment charges, from $885 per tonne in 2020
to $548 per tonne
         in 2021, which you attribute to new treatment charge agreements, you
should explain how
         these matters relate to the change in gross profit, address the trend
exhibited by these
         changes relative to prior periods, and indicate the timeframe over
which you expect these
         more favorable conditions to prevail, improve, or decline.

         For example, indicate how long you plan to be mining high-grade
deposits before these
         are depleted or mining shifts to a lower-grade deposit and, given your
disclosure of
         treatment costs being "largely dependent on the spot treatment charge
market for zinc,
         which can be volatile," describe the salient terms and duration of
your new agreements,
         explain how treatment charges are reasonably expected to change
relative to the index,
         and provide some indication of that change based on historic
volatility.
 Kimberly Perry
Gold Resource Corp.
September 2, 2022
Page 3
         Please also address, in your discussion of mine gross profit, the
extent to which operating
         costs are correlated with tonnes milled as opposed to mineral content
or grade of the ore
         being mined, changes in the relationship between "ounces/tonnes
produced" and "payable
         ounces/tonnes sold" as referenced in footnote (2) to the tabulation on
page 42, and any
         other factors that are material to an understanding of changes in mine
gross profit.
Exhibit 96.1
Don David Gold Mine, page 187

4.       We note disclosures on pages 6 and 187 of the Technical Report
indicating that for
         purposes of estimating your mineral reserves and resources the
qualified person utilized
         "the median of a five-year street consensus average" of commodity
prices as of August
         2021, which were provided by the Bank of Montreal.

         However, on pages 26 and 28 of your filing you indicate that your
estimates reflect the
         "average five-year street consensus" rather than the median of the
consensus average.

         Please address this discrepancy and provide us with a copy of the
consensus price report.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Mark Wojciechowski, Staff Accountant, at (202) 551-3759
or Karl
Hiller, Branch Chief, at (202) 551-3686 if you have questions regarding
comments on the
financial statements and related matters. Please contact Ken Schuler, Mining
Engineer, at (202)
551-3718 if you have questions regarding the engineering comments.



FirstName LastNameKimberly Perry                              Sincerely,
Comapany NameGold Resource Corp.
                                                              Division of
Corporation Finance
September 2, 2022 Page 3                                      Office of Energy
& Transportation
FirstName LastName