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                            October 11, 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 Kimberly Perry:

              We have reviewed your September 16, 2022 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       September 2, 2022 letter.

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

       Exhibit 96.1
       Don David Gold Mine, page 187

   1.                                                   We note your response
to prior comment four states that price assumptions utilized in
                                                        estimating reserves
were based on "an average of the five yearly median price estimates
                                                        for each of the years
from 2022 through 2026," rather than "the median of a five-year
                                                        street consensus
average," as disclosed in the technical report summary, or an "average
                                                        five-year street
consensus," as disclosed in your annual report.

                                                        Based on our telephone
conversation on October 5, 2022, we understand that disclosure
                                                        revisions proposed in
your response were intended to describe changes that would be
                                                        made in future periodic
filings, and did not necessarily encompass the technical report
 Kimberly Perry
Gold Resource Corp.
October 11, 2022
Page 2
         summary, although you indicated you have been considering obtaining an
updated
         technical report summary from the qualified person for other reasons.

         We believe that you should obtain and file either an updated or
revised technical report
         summary, to include an accurate description of the price determination
methodology and
         information sources, no later than when filing your next annual
report.

         Please also further modify the proposed revisions to replace the
reference to "dozens of
         financial institutions" with the number of institutions providing the
estimates utilized in
         selecting the medians for each commodity, and coordinate with the
qualified person to
         ensure there is a corresponding level of clarity in the technical
report summary.
       You may contact Mark Wojciechowski, Staff Accountant, at (202) 551-3759
if you have
questions regarding comments on the financial statements and related matters.
You may contact
Ken Schuler, Mining Engineer, at (202) 551-3718 if you have questions regarding
comments on
the mineral property disclosures.

         Please contact Karl Hiller, Branch Chief, at (202) 551-3686 with any
other questions.




FirstName LastNameKimberly Perry                                Sincerely,
Comapany NameGold Resource Corp.
                                                                Division of
Corporation Finance
October 11, 2022 Page 2                                         Office of
Energy & Transportation
FirstName LastName