October 15, 2024

George M. Bee
President and Chief Executive Officer
U.S. Gold Corp.
1910 E. Idaho Street
Suite 102-Box 604
Elko, NV 89801

       Re: U.S. Gold Corp.
           Registration Statement on Form S-1
           Filed October 7, 2024
           File No. 333-282527
Dear George M. Bee:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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 Anuja Majmudar at 202-551-3844 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   Brian Boonstra