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UPLOAD Filing

FURY GOLD MINES LTD
Date: June 2, 2025 · CIK: 0001514597 · Accession: 0000000000-25-005805

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-38145

Date
June 2, 2025
Author
Division of
Form
UPLOAD
Company
FURY GOLD MINES LTD

Letter

Re: Fury Gold Mines Limited Form 20-F for the Fiscal Year ended December 31, 2024 Filed April 1, 2025 File No. 001-38145 Dear Phil van Staden:

June 2, 2025

Phil van Staden Chief Financial Officer Fury Gold Mines Limited 401 Bay Street, 16th Floor Toronto , Ontario Canada M5H 2Y4

We have reviewed your filing and have the following comments.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

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

Form 20-F for the Fiscal Year ended December 31, 2024 Item 4 Information on the company, page 34

1. We note that you have included a summary of your mineral properties that includes the three properties that you have identified as material properties.

Please revise to include a summary of all properties in which you have an economic interest, including material properties, non-material properties, and properties in which you have an equity interest, consistent with Item 1303(a) of Regulation S-K.

The summary disclosure should also include a summary map and a general overview pursuant to Item 1303(b) of Regulation S-K.

2. Please expand your summary resource table on page 33 to include the point of reference and the commodity price(s) pursuant to Item 1303(b)(3) of Regulation S-K. June 2, 2025 Page 2

3. Please expand your individual property disclosure to include the cost or book value of each material property, pursuant to Item 1304(b)(2)(iii) of Regulation S-K.

4. Please revise to include the information required under Item 1305 of Regulation S-K regarding the internal controls used in your exploration and mineral resource and reserve estimation efforts.

Item 19 Exhibits 15.2, page 140

5. The criteria that was used to classify a resource as inferred, indicated, or measured should be included in the technical report summary, along with the details that justify the classification pursuant to Item 601(b)(96)(iii)(B)(11)(iv) of Regulation S-K.

For example, this would generally include the resource interpolation parameters for inferred, indicated, and measured, and an explanation of how the interpolation parameters were determined.

Please discuss this matter with the qualified persons involved in preparing the report and submit the revisions that are proposed to address this requirement.

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 John Coleman at 202-551-3610 or Karl Hiller at 202-551-3686 if you have questions regarding comments on the financial statements and related matters.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Michael Taylor

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
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<FILENAME>filename2.txt
<TEXT>
 June 2, 2025

Phil van Staden
Chief Financial Officer
Fury Gold Mines Limited
401 Bay Street, 16th Floor
Toronto , Ontario
Canada M5H 2Y4

 Re: Fury Gold Mines Limited
 Form 20-F for the Fiscal Year ended December 31, 2024
 Filed April 1, 2025
 File No. 001-38145
Dear Phil van Staden:

 We have reviewed your filing and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 20-F for the Fiscal Year ended December 31, 2024
Item 4 Information on the company, page 34

1. We note that you have included a summary of your mineral properties that
includes
 the three properties that you have identified as material properties.

 Please revise to include a summary of all properties in which you have
an economic
 interest, including material properties, non-material properties, and
properties in
 which you have an equity interest, consistent with Item 1303(a) of
Regulation S-K.

 The summary disclosure should also include a summary map and a general
overview
 pursuant to Item 1303(b) of Regulation S-K.

2. Please expand your summary resource table on page 33 to include the
point of
 reference and the commodity price(s) pursuant to Item 1303(b)(3) of
Regulation S-K.
 June 2, 2025
Page 2

3. Please expand your individual property disclosure to include the cost or
book value of
 each material property, pursuant to Item 1304(b)(2)(iii) of Regulation
S-K.

4. Please revise to include the information required under Item 1305 of
Regulation S-K
 regarding the internal controls used in your exploration and mineral
resource and
 reserve estimation efforts.

Item 19 Exhibits
15.2, page 140

5. The criteria that was used to classify a resource as inferred,
indicated, or measured
 should be included in the technical report summary, along with the
details that justify
 the classification pursuant to Item 601(b)(96)(iii)(B)(11)(iv) of
Regulation S-K.

 For example, this would generally include the resource interpolation
parameters for
 inferred, indicated, and measured, and an explanation of how the
interpolation
 parameters were determined.

 Please discuss this matter with the qualified persons involved in
preparing the report
 and submit the revisions that are proposed to address this requirement.

 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 John Coleman at 202-551-3610 or Karl Hiller at
202-551-3686 if you
have questions regarding comments on the financial statements and related
matters.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Michael Taylor
</TEXT>
</DOCUMENT>