SecProbe.io

Mail Stop 3561
October 1 7, 2016

Via E -mail
Mr. Michael Ahlin
Chief Executive Officer
5330 South 900 East, Suite 280
Murray, Utah 84117

Re: Inception Mining, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2015
 Filed May 3, 2016
File No. 000 -55219

Dear Mr. Ahlin:

We have reviewed your filing an d have the following 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 these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you  do not believe our
comments apply to your facts and circumstances , please tell us why in your response.

After reviewing your response to these  comments, we may have  additional comments.

Form 8 -K filed July 2 7, 2016
Exhibit 99.1

1. We note your reference to a 43 -101 technical analysis report in your pre ss release
furnished to the Commission on July 27, 2016.  Please forward to our engineer, as
supplemental information and not as part of your filing, the referenced technical report
pursuant to paragraph (c) of Industry Guide 7.  Please provide this inform ation on a CD,
formatted as Adobe PDF files.  You may ask to have this information returned by making
a written request at the time it is furnished, as provided in Rule 12b -4 of Regulation 12B.
If you have questions concerning the above request, please co ntact John Coleman,
Mining Engineer at (202) 551 -3610.

Form 10 -K for the Fiscal Year Ended December 31, 2015
Item 2. Properties

Mr. Michael Ahlin
Inception Mining, Inc.
October 1 7, 2016
Page 2

 2. In future filings please include a map showing the location and access to each of your
material properties pursuant to para graph (b) (2) of Industry Guide 7.  Please include a
draft of your proposed future disclosure with your response.

3. In future filings please disclose the information regarding your land and mineral rights
for each of your material properties pursuant to paragraph (b) (2) of Industry Guide 7.  If
you have identified properties in your filing that are not material, include a statement to
that effect in your disclosure and clarify your intentions.  For each material property
include the following information :

 A description of all interests in your properties, including the material terms of all
underlying agreements and royalties.

 Please include certain identifying information, such as the property names, claim
numbers, grant numbers, mining concession name  or number, and dates of recording
and expiration such that your claims may be distinguished from other claims that may
exist in the area of your properties.

 The conditions that must be met to retain your rights, claims or leases, including the
quantific ation and timing of all necessary payments.

 Please include a draft of your proposed future disclosure with your response.

4. Revise future filings to clarify if your Clavo Rico Gold Mine is a surface or underground
operation.  Please include a draft of your proposed future disclosure with your response.

5. We note that you are extracting material from your Clavo Rico Gold Mine in Honduras.
In future filings include extraction information including tons extracted, grade of material
extracted, processing  recoveries, and ounces produced and sold.  Please include a draft of
your proposed future disclosure with your response.

6. Please tell us if you have other exploration properties and revise future filings to include
a summary of these properties.  Pleas e include a draft of your proposed future disclosure
with your response.

Items 7.  Management’s Discussion and Analysis of Financial Conditions and Results of
Operations

7. We note your use of the term ore on page 22 when describing mineralization at your
Clavo Rico Gold Mine.  Pursuant to paragraph (a) (1) of Industry Guide 7 the term ore is
commensurate with the term reserve.  In future filings, please revise to remove this term
until you have established proven or probable reserves.

Mr. Michael Ahlin
Inception Mining, Inc.
October 1 7, 2016
Page 3

 We remind you t hat 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 John Coleman at (202) 551 -3610 or me at (202) 551 -3790 with any
questions.
Sincerely ,

 /s/ John Reynolds

John Reynolds
Assistant Director
Offices of Beverages, Apparel and
Mining