CORRESP 1 filename1.txt HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414 November 23, 2020 Liz Packebusch Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Fortitude Gold Corporation Registration Statement on Form S-1 File No. 333-249533 This office represents Fortitude Gold Corporation (the "Company"). Amendment No. 1 to the Company's Registration Statement on Form S-1 (333-249533) has been filed with the Commission. The following are the Company's responses to the comments received from the staff by letter dated November 13, 2020. The numbers below correspond to the paragraph numbers in the staff's comment letter. Page No. 1. Comment complied with. Cover Page 2. The reserve report has been amended to provide that the Company is relying on Guide 7 for purposes of the estimating its reserves. Exh. 99.2 3. See response to Comment #2 above. 4. See response to Comment #2 above. 5. Comment complied with. 2 6. Comment complied with. 13 7. Comment complied with. 13 8. Mr. Brown and Mr. Devlin were responsible for the preparation of the reserve report pertaining to proven and probable reserves. Mr. Garcia and Ms. Lester were responsible for the sections of the reserve report pertaining to mineral resources. The Company's mineral resources are not disclosed in the Company's registration statement. Since the Company is relying on Guide 7 with respect to its reserve report, consents are not required. Page No. 9. Comment complied with. 30 10. Comment complied with. 31 11. Comment complied with. 37 12. Comment complied with. Fee Table 12 Exh. 5.2 13. Article X of the Company's Bylaws has been removed. The Company's Amended Bylaws are filed as Exhibit 3.2 to Amendment 1 to the Registration Statement. Exh. 3.2 14. See response to Comment #13 above. 15. See response to Comment #13 above. 16. Comment complied with. F-3 If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & HART, LLC /s/ William T. Hart William T. Hart