SEC Comment Letter for Desert Hawk Gold Corp. (CIK 0001168081) — Feb 25, 2020
Desert Hawk Gold Corp. (CIK 0001168081)
Date: Feb. 25, 2020 · CIK: 0001168081 · Accession: 0000000000-20-001708
AI Filing Summary & Sentiment
File numbers found in text: 333-236398
Letter
February 25, 2020 Rick Havenstrite Chief Executive Officer Desert Hawk Gold Corp. 1290 Holcomb Avenue Reno, NV 89502 Re:Desert Hawk Gold Corp. Registration Statement on Form S-1 Filed February 12, 2020 File No. 333-236398 Dear Mr. Havenstrite: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 General 1.Based on the filing date of this registration statement, it appears your effective date could be after 45 days but within 90 days of your fiscal year end. As it appears you may not satisfy the conditions of Item 8-08(b) of Regulation S-X, please file your audited financial statements for the fiscal year ended December 31, 2019, prior to the requested date of effectiveness of your registration statement, or provide your analysis of why you believe you are not required to update your financial statements. For additional guidance, please consider Section 1220.3 of the Division's Financial Reporting Manual. 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.
FirstName LastNameRick Havenstrite Comapany NameDesert Hawk Gold Corp. February 25, 2020 Page 2 FirstName LastName Rick Havenstrite Desert Hawk Gold Corp. February 25, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Kevin Dougherty, Staff Attorney, at 202-551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Ron Vance, Esq.
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February 25, 2020
Rick Havenstrite
Chief Executive Officer
Desert Hawk Gold Corp.
1290 Holcomb Avenue
Reno, NV 89502
Re:Desert Hawk Gold Corp.
Registration Statement on Form S-1
Filed February 12, 2020
File No. 333-236398
Dear Mr. Havenstrite:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1
General
1.Based on the filing date of this registration statement, it appears your effective date could
be after 45 days but within 90 days of your fiscal year end. As it appears you may not
satisfy the conditions of Item 8-08(b) of Regulation S-X, please file your
audited financial statements for the fiscal year ended December 31, 2019, prior to the
requested date of effectiveness of your registration statement, or provide your analysis of
why you believe you are not required to update your financial statements. For additional
guidance, please consider Section 1220.3 of the Division's Financial Reporting Manual.
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.
FirstName LastNameRick Havenstrite
Comapany NameDesert Hawk Gold Corp.
February 25, 2020 Page 2
FirstName LastName
Rick Havenstrite
Desert Hawk Gold Corp.
February 25, 2020
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Kevin
Dougherty, Staff Attorney, at 202-551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Ron Vance, Esq.