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                             January 22, 2024

       David Segelov
       Principal Executive Officer
       Star Gold Corp.
       1875 N. Lakeview Drive, Suite 303
       Coeur d'Alene, Idaho 83814

                                                        Re: Star Gold Corp.
                                                            Form 10-K for the
Fiscal Year ended April 30, 2023
                                                            Filed September 14,
2023
                                                            File No. 000-52711

       Dear David Segelov:

                                                        We have reviewed your
filing and have the following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Fiscal Year ended April 30, 2023

       Properties, page 10

   1.                                                   We note various
disclosures in your annual report and subsequent interim reports
                                                        characterizing the
company as a "pre-development stage" company.

                                                        Please revise such
disclosures to more clearly describe the company as an exploration
                                                        stage company, and your
property as an exploration stage property, consistent with the
                                                        definitions and
requirements in Item 1300 and Item 1304(c)(1) of Regulation S-K.

                                                        Please also revise your
mineral property disclosures as necessary to address each of the
                                                        requirements referenced
in the following comments.
   2.                                                   Your property
description should identify the location of the mineral property, using an
                                                        easily recognizable
coordinate system that is accurate to within one mile, to comply with
                                                        Item 1304(b)(1)(i) of
Regulation S-K.
   3.                                                   We note that you do not
identify or include a description of any exploration activities
                                                        conducted on the
property over the last ten years. If no work was completed during this
 David Segelov
Star Gold Corp.
January 22, 2024
Page 2
         time period this should be apparent from your disclosure.

         Please revise to briefly describe all work completed on the property,
as required by Item
         1304(b)(2)(i) of Regulation S-K, or to clarify if there has been none.
4.       We note that you appear to disclose individual sample results without
adequate context,
         such as "up to 18.1 g/t" on page 15, and "up to 18.1 ppm" on page 25.

         Please expand these and any similar disclosures involving specific
samples and
         intersections to include a description of the sampling programs of
which they are a part
         (e.g. program dates, number of samples, total size or length of the
samples, and total
         number of assays), and to provide context and justification for
excluding other sample
         results, to comply with Item 1304(g)(1) and (2) of Regulation S-K.

         Please also revise your disclosures as necessary to clarify your
reference to drill hole LS-
         1101 in the sixth paragraph on page 17. This disclosure references
associated drilling
         results in the table that follows, though drill hole LS-1101 is not
listed in the table.
5.       We note that you have disclosures on pages 15, 17, 19, 20, and 24, in
which you compare
         your property to a large producing mine.

         Please revise your disclosures throughout the filing as necessary to
remove references to
         other mineral properties in which you do not have an economic
interest, and to instead
         focus your disclosures on your interests in mineral properties.
6.       Provide disclosure regarding the internal controls used in your
exploration and mineral
         resource and reserve estimation efforts to comply with Item 1305 of
Regulation S-K.
        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.

       Please contact John Coleman at 202-551-3610 or Karl Hiller at
202-551-3686 if you have
questions regarding comments.



FirstName LastNameDavid Segelov                                Sincerely,
Comapany NameStar Gold Corp.
                                                               Division of
Corporation Finance
January 22, 2024 Page 2                                        Office of Energy
& Transportation
FirstName LastName