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                             September 22, 2022

       Jason Reid
       Chief Executive Officer
       Fortitude Gold Corporation
       2886 Carriage Manor Point
       Colorado Springs, CO 80906

                                                        Re: Fortitude Gold
Corporation
                                                            Form 10-K for the
Fiscal Year ended December 31, 2021
                                                            Filed March 1, 2022
                                                            File No. 333-249533

       Dear Mr. Reid:

              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

       Business, page 4

   1.                                                   Please expand your
disclosure to include a description of your business, the nature of your
                                                        revenue-generating
activities, principal products and markets, and methods of distribution
                                                        to comply with Item
101(h) of Regulation S-K. Please also clarify which properties are
                                                        currently in
production, under development, or undergoing exploration.
       Properties Overview, page 17

   2.                                                   We note that you have
identified two or more material properties though have not
                                                        provided all of the
summary and individual property disclosures prescribed by Items 1303
                                                        and 1304 of Regulation
S-K.

                                                        The summary disclosures
should encompass all of your properties, including both material
                                                        and non-material
properties, and should appear in advance of, and incremental to, the
 Jason Reid
FirstName  LastNameJason
Fortitude Gold Corporation Reid
Comapany 22,
September  NameFortitude
               2022       Gold Corporation
September
Page  2    22, 2022 Page 2
FirstName LastName
         individual property disclosures. The requirements for individual
property disclosures are
         more extensive and detailed in comparison and are applicable for
material properties, as
         determined pursuant to Item 1301 of Regulation S-K.

         For example, the summary disclosures should describe the locations of
each operating,
         development, and exploration property to comply with Item
1303(b)(2)(ii)(A); while the
         individual property disclosures should include comparable details
along with a map for
         each property, showing its particular location, that is accurate to
within one mile, using an
         easily recognizable coordinate system, to comply with Item
1304(b)(1)(i).

         Please revise your filing to include and differentiate between the
summary and individual
         property disclosures to comply with the aforementioned guidance.
Mineral Reserves and Resources, page 23

3.       We note that you filed a Technical Report Summary for Isabella Pearl
along with your
         annual report, although did not identify, refile or incorporate by
reference the Technical
         Report Summary for Golden Mile as an exhibit, although we see that it
had been filed
         with a Form 8-K on November 9, 2021.

         Please identify and include each Technical Report Summary that is
required to support the
         estimates of resources and reserves disclosed in your filing, pursuant
to Item 1302(b)(1) of
         Regulation S-K, as an exhibit consistent with Item 601(a)(2) of
Regulation S-K, including
         the requirements applicable when you incorporate by reference.
4.       We note that the measured and indicated sulfide resources and
estimated gold equivalent
         grades reported for Isabella Pearl on page 26 do not appear to
correspond to the gold
         equivalent quantities shown in your tabulation. Please revisit your
approach and tell us
         how you propose to clarify or resolve this apparent discrepancy.
Please similarly address
         in comparison the approach utilized for the equivalent ounces of
inferred resources.

         Also modify your table to include the measured and indicated resource
totals and the
         inferred resource totals in the Gold Equivalent Ounces column,
including the estimates for
         the Golden Mile property in each category, if this would fairly
represent the overall
         estimates in each category on an equivalent basis.
5.       The disclosures pertaining to metallurgical data in Section 10.7 of
the Isabella Pearl
         Technical Report Summary, Metallurgical Summary, beginning on page 77,
and Section
         10.1 of the Golden Mile Technical Report Summary, Historic
Metallurgical Testing,
         beginning on page 107, should include an opinion from the qualified
persons as to the
         adequacy of the metallurgical data used to prepare these reports.

         Please discuss these observations with the qualified persons involved
in preparing the
         reports and advise us of any representations that are believed to have
been made or which
         could be made to comply with Item 601(b)(96)(iii)(B)(10)(v) of
Regulation S-K.
 Jason Reid
FirstName  LastNameJason
Fortitude Gold Corporation Reid
Comapany 22,
September  NameFortitude
               2022       Gold Corporation
September
Page  3    22, 2022 Page 3
FirstName LastName
6.       The disclosures pertaining to cutoff grades in Section 11.12 of the
Golden Mile Technical
         Report Summary, Mineral Resource Estimate, beginning on page 143,
should be modified
         as necessary to clarify whether the cutoff grades being utilized
represent marginal cutoff
         grades or breakeven cutoff grades. Please discuss this observation
with the qualified
         persons when preparing your response and in drafting any revisions
that are proposed.
7.       The disclosures pertaining to the 2022 excise tax calculation in
Section 18.2 of the
         Isabella Pearl Technical Report Summary, Life-Of-Mine Operating Costs,
beginning on
         page 147, should be modified as necessary to clarify why the
calculation is different than
         for subsequent years. Please discuss this observation with the
qualified persons when
         preparing your response and in drafting any revisions that are
proposed.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Consolidated Results of Operations Year Ended December 31, 2021 Compared to
Year Ended
December 31, 2020, page 30

8.       We note your disclosure indicating that revenues and gross profit as a
percentage of
         revenues were both higher in 2021 due to higher gold sales volumes and
higher-grades of
         ore being mined and processed.

         Please expand your disclosure to explain how the increases are also
correlated with the
         decrease in quantities of ore mined and increase in waste tonnage, as
presented on page
         29, and to clarify the extent to which the changes in revenues are
attributable to changes in
         commodity prices, independently of changes in volumes.

         You should address the indicative value of your reported financial
information, including
         descriptions of trends, events and uncertainties that have had a
material impact on
         reported operations, or that are reasonably likely to have a material
impact on future
         operations, to comply with Item 303(a), (b) and (b)(2) of Regulation
S-K.

         For example, explain how long you plan to be mining similar grades of
ore before these
         are depleted or mining shifts to other deposits, having even higher or
possibly lower
         grades of ore, to clarify the timeframe over which you expect the
recently favorable
         conditions to prevail, improve, or decline.
Critical Accounting Estimates, page 34

9.       We note that you have indicated on the cover page that you are an
emerging growth
         company and have elected not to use the extended transition period for
complying with
         new or revised financial accounting standards; and that this is
consistent with similar
         indications in prior periodic reports and your registration statement.

         Please update your risk factor disclosure on page 16, concerning your
status as an
         emerging growth company, indicating that you "may take advantage of
certain exemptions
         from various reporting and regulatory requirements that are applicable
to other public
         companies," as necessary to reflect your election in this regard.
 Jason Reid
Fortitude Gold Corporation
September 22, 2022
Page 4

        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 Joseph Klinko, Staff Accountant, at (202) 551-3824 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
your mineral property information.

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



FirstName LastNameJason Reid                                 Sincerely,
Comapany NameFortitude Gold Corporation
                                                             Division of
Corporation Finance
September 22, 2022 Page 4                                    Office of Energy &
Transportation
FirstName LastName