0001004878-20-000182.txt : 20210125 0001004878-20-000182.hdr.sgml : 20210125 20201215173556 ACCESSION NUMBER: 0001004878-20-000182 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fortitude Gold Corp CENTRAL INDEX KEY: 0001828377 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 852602691 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2886 CARRIAGE MANOR POINT CITY: COLORADO SPRINGS STATE: CO ZIP: 80906 BUSINESS PHONE: 3033207708 MAIL ADDRESS: STREET 1: 2886 CARRIAGE MANOR POINT CITY: COLORADO SPRINGS STATE: CO ZIP: 80906 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 December 15, 2020 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. 3 to the Company's Registration Statement on Form S-1 (333-249533) has been filed with the Commission. In Amendment No. 3 information has been added covering the number of shares which will be issued in the Spin-Off, the record date of the Spin-Off and the date the Company's shares will be issued to the shareholders of Gold Resource Corporation. 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