SEC Comment Letter 0000000000-24-011707 to Fortitude Gold Corp (FTCO)
Fortitude Gold Corp
Date: Oct. 18, 2024 · CIK: 0001828377 · Accession: 0000000000-24-011707
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File numbers found in text: 333-249533
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October 18, 2024
Janet Turner
Chief Financial Officer
Fortitude Gold Corporation
2886 Carriage Manor Point
Colorado Springs, CO
80906
Re:Fortitude Gold Corporation
Form 10-K for the Fiscal Year ended December 31, 2023
Filed February 27, 2024
File No. 333-249533
Dear Janet Turner:
We issued comments to you on the above captioned filing on September 9, 2024. As
of the date of this letter, these comments remain outstanding and unresolved. We expect you
to provide a complete, substantive response to these comments by November 1, 2024.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filing and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
Please contact John Coleman at 202-551-3610 or Karl Hiller at 202-551-3686 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Jason Reid