TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 26, 2021 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 November 19, 2021 File No. 333-261225 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 Cheryl Brown, Law Clerk, at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jason Brenkert, Esq. of Dorsey & Whitney LLP