<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001398344-24-020865</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: GATE CITY CAPITAL MANAGEMENT, LLC -->
          <cik>0001705447</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>02/26/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001421461</issuerCik>
        <issuerName>Intrepid Potash Inc.</issuerName>
        <issuerCusip>46121Y201</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>707 17TH STREET</com:street1>
          <com:street2>SUITE 4200</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Gate City Capital Management, LLC</reportingPersonName>
      <citizenshipOrOrganization>IL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>788880.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>788880.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>788880.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>This Schedule 13G (this "Schedule 13G") is being filed in accordance with Rule 13d-1(h), which states that any person who has filed a Schedule 13D may again report its beneficial ownership on Schedule 13G so long as the shares are no longer held with the effect of changing or influencing the control of the issuer.  As of the date of the event, the reporting person no longer holds the shares with control intent.  Accordingly, this Schedule 13G, Amendment 2, operates as an amendment to the reporting person's previously filed Schedule D, Amendment 5, filed on January 13, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Michael Melby</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>788880.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>788880.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>788880.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.9</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>This Schedule 13G is being filed on behalf of Gate City Capital Management, LLC, an Illinois limited liability company (the "Management Company") and Michael Melby. Mr. Melby serves as the managing member of the Management Company. The Management Company serves as an adviser to certain private investment funds and managed accounts (the "Funds"). This Schedule 13G relates to Common Shares (the "Common Shares") of the Issuer held by the Funds.

This Schedule 13G is being filed in accordance with Rule 13d-1(h), which states that any person who has filed a Schedule 13D may again report its beneficial ownership on Schedule 13G so long as the shares are no longer held with the effect of changing or influencing the control of the issuer.  As of the date of the event, the reporting person no longer holds the shares with control intent.  Accordingly, this Schedule 13G, Amendment 2, operates as an amendment to the reporting person's previously filed Schedule D, Amendment 5, filed on January 13, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Intrepid Potash Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>707 17TH STREET, SUITE 4200, DENVER, CO, 80202</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Gate City Capital Management, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>8725 W. Higgins Road, Suite 530, Chicago, IL 60631</principalBusinessOfficeOrResidenceAddress>
        <citizenship>United States</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>788880</amountBeneficiallyOwned>
        <classPercent>5.90%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>788880</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>788880</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Gate City Capital Management, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Michael Melby</signature>
        <title>Michael Melby, Managing Member</title>
        <date>03/02/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Michael Melby</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Michael Melby</signature>
        <title>Michael Melby, Managing Member</title>
        <date>03/02/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
