SEC Comment Letter 0000000000-23-005488 to GOLD RESOURCE CORP (GORO) (CIK 0001160791) (GORO)
GOLD RESOURCE CORP (GORO) (CIK 0001160791)
Date: May 23, 2023 · CIK: 0001160791 · Accession: 0000000000-23-005488
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File numbers found in text: 333-271913
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United States securities and exchange commission logo
May 23, 2023
Allen Palmiere
Chief Executive Officer
GOLD RESOURCE CORP
7900 E. Union Ave, Suite 320
Denver, Colorado 80237
Re:GOLD RESOURCE CORPORATION
Registration Statement on Form S-3
Filed May 15, 2023
File No. 333-271913
Dear Allen Palmiere:
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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Brian Boonstra, Esq.