TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 18, 2020 Frederick H. Earnest Chief Executive Officer Vista Gold Corp. 7961 Shaffer Parkway, Suite 5 Littleton, CO 80127 Re: Vista Gold Corp. Registration Statement on Form S-3 Filed June 12, 2020 File No. 333-239139 Dear Mr. Earnest: 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 Karina Dorin, Attorney Advisor, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jason K. Brenkert