William Gleeson

Applied Minerals, Inc.

110 Green Street, Suite 1101

New York, NY 10012

212.226.4351

wgleeson@appliedminerals.com

December 20, 2013

By EDGAR Transmission

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-4631

Attention:  James Lopez

Re:      Applied Minerals, Inc.

            Amendment No. 2 to Registration Statement on Form S-1

Filed December 19, 2013

File No. 333-191532

Dear Mr. Lopez:

We have filed an amended registration statement.

1. We have added a section entitled “Related Party Transactions,” which sets forth information about transactions with funds that David Taft, a director, manages.

2.  We have added Language on the cover page of the registration statement and on the cover page and in the summary and “the offering” of the prospectus indicating that given the Company’s financial situation, it is likely that for the foreseeable future, the Company will pay interest in the form of notes..

Very truly yours,

/s/ William Gleeson

William Gleeson