Correspondence 0001104659-23-068647 from GOLD RESOURCE CORP (GORO) (CIK 0001160791) (GORO)
GOLD RESOURCE CORP (GORO) (CIK 0001160791)
Date: June 6, 2023 · CIK: 0001160791 · Accession: 0001104659-23-068647
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File numbers found in text: 333-271913
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CORRESP
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Gold Resource Corporation
7900 E. Union Ave, Suite 320
Denver, Colorado 80237
June 6, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Gold Resource Corporation
Registration Statement on Form S-3
Filed May 15, 2023
File No. 333-271913
Ladies and Gentlemen:
On behalf of Gold Resource
Corporation (the “Company”), I hereby request that the Securities and Exchange Commission (the “Commission”) accelerate
the effective date of the above-captioned registration statement so that it may become effective at 10:00 a.m. Eastern Time on Friday,
June 9, 2023, or as soon thereafter as practicable.
Please call or email our counsel,
Brian Boonstra of Davis Graham & Stubbs LLP at (303) 892-7348, or Brian.Boonstra@dgslaw.com, should you have any further questions
or comments.
Very truly yours,
Gold Resource Corporation
/s/ Kim Perry
Chief Financial Officer