0001683168-23-000339.txt : 20230313 0001683168-23-000339.hdr.sgml : 20230313 20230125164855 ACCESSION NUMBER: 0001683168-23-000339 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATHENA GOLD CORP CENTRAL INDEX KEY: 0001304409 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 900775276 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2010A HARBISON DRIVE # 312 CITY: VACAVILLE STATE: CA ZIP: 95687 BUSINESS PHONE: 707-884-3766 MAIL ADDRESS: STREET 1: 2010A HARBISON DRIVE # 312 CITY: VACAVILLE STATE: CA ZIP: 95687 FORMER COMPANY: FORMER CONFORMED NAME: ATHENA SILVER CORP DATE OF NAME CHANGE: 20100315 FORMER COMPANY: FORMER CONFORMED NAME: ATHENA SILVER Corp DATE OF NAME CHANGE: 20100308 FORMER COMPANY: FORMER CONFORMED NAME: Athena Silver Corp DATE OF NAME CHANGE: 20100204 CORRESP 1 filename1.htm

ATHENA GOLD CORPORATION

 

 

January 25, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

 

Attention: Timothy S. Levenberg, Esq.

 

  Re: Athena Gold Corporation
    Amendment No. 2 to Registration Statement on Form S-1
    Filed January 25, 2023
    SEC File No. 333-265676

 

Ladies and Gentlemen:

 

On behalf of Athena Gold Corporation (the "Company"), we are filing via EDGAR the Pre-Effective Amendment No. 2 to Registration Statement on Form S-1 (the “Amendment”).

 

Changes contained in the Amendment can be summarized as follows:

 

1.Item 402 disclosures have been updated throughout to reflect that the year ended December 31, 2022 is the Company’s most recently completed fiscal year.

 

2.The Company recently staked 51 additional claims with the BLM which expanded the description of the mining claims comprising the Excelsior Springs Project.

 

3.The Company recently completed its Phase 2 Drilling Program in the fourth quarter of 2022. Disclosure of the assay results from the Phase 2 Program have been added.

 

Thank you very much for your consideration.

 

  Sincerely,
   
  /s/ John C. Power                        
 

John C. Power

President