September 9, 2024

Janet Turner
Chief Financial 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, 2023
           Filed February 27, 2024
           File No. 333-249533
Dear Janet Turner:

       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 December 31, 2023
Properties, page 17

1.     We note your disclosure in Note 5 to the tabulation of mineral resources
on page 29,
       indicating you have reported mineral resources inclusive of mineral
reserves for the
       Isabella Pearl Mine and we see that a similar approach has been taken
with the disclosures
       in Sections 1.2 and 11.12 of the technical report summary at Exhibit
96.1.

       The disclosures of mineral resources in your annual report should be
exclusive of mineral
       reserves to comply with Item 1303 (b)(3)(ii) of Regulation S-K, and
while the qualified
       persons may elect to report mineral resources inclusive of reserves in
the technical report
       summary, when that election is made mineral resources exclusive of
reserves should also
       be reported to comply with Item 601(b)(96)(iii)(B)(11)(ii) of Regulation
S-K.

       Please discuss these requirements with the qualified persons involved in
preparing
       the technical report summary at Exhibit 96.1, and provide us with the
disclosure revisions
 September 9, 2024
Page 2

       that you propose to the annual report, and that the qualified persons
would make to the
       technical report summary, to conform the disclosures in this regard.

2.     Please refer to Item 1304(e) of Regulation S-K, which requires
disclosures regarding
       annual changes in mineral resources and reserves, including comparisons,
certain
       percentage relationships, and explanations for material changes, as may
be attributable to
       depletion or production, changes in commodity prices or operating costs,
additions
       through exploration, changes in the model or methods employed, and
acquisitions or
       disposals. Please submit the revisions that you propose to include this
information.

3.     Please address the requirement in Item 1305 of Regulation S-K, to
provide disclosures
       about your internal controls over exploration and mineral resource and
reserve estimation
       for all properties, including quality control and quality assurance
programs, verification of
       analytical procedures, and a discussion of comprehensive risk inherent
in estimation.
       Please submit the revisions that you propose to include this
information.


        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 on the financial statements and related matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:   Jason Reid