April 23, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn:  Paul Cline

          Jennifer Monick

          John Coleman

          Craig Arakawa

Re:    Royal Gold, Inc.

          Form 10-K for the Fiscal Year Ended December 31, 2023

          Form 10-K/A for the Fiscal Year Ended December 31, 2023

          File No. 001-13357

Ladies and Gentlemen:

Royal Gold, Inc. (the “Company”) confirms receipt of your letter dated April 9, 2024 (the “Comment Letter”) with respect to the above-referenced Form 10-K and Form 10-K/A.

Given the nature of the comments, the Company will need additional time to provide a comprehensive response, and the Company respectfully requests an extension of ten business days to respond. The Company expects to respond to the comments in the Comment Letter on or before May 7, 2024.

In the meantime, if you have any questions, please do not hesitate to contact the undersigned by telephone at (303) 573-1660, or Paul Hilton of Hogan Lovells US LLP by telephone at (303) 454-2414 or by email at paul.hilton@hoganlovells.com.

Sincerely,

/s/ William Heissenbuttel

William Heissenbuttel

President & Chief Executive Officer

cc:     Paul Hilton, Hogan Lovells US LLP