<DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414 December 4, 2020 Liz Packebusch Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Fortitude Gold Corporation Registration Statement on Form S-1/A File No. 333-249533 This office represents Fortitude Gold Corporation (the "Company"). Amendment No. 2 to the Company's Registration Statement on Form S-1 (333-249533) has been filed with the Commission. The following are the Company's responses to the comments received from the staff by letter dated December 3, 2020. The numbers below correspond to the paragraph numbers in the staff's comment letter. Page No. -------- 1. Comment complied with. Cover Page,11,36 2. The technical report available on the Gold Resource Corporation website has been revised to indicate that the report has been prepared in accordance with Industry Guide 7. The Company does not know of any other instances in which the original technical report has been circulated of filed. 3. Comment complied with. Exhibit 23.5 4. Although the Company and Gold Resource Corporation could potentially have disputes over almost any provision of the Separation Agreement or the Management Services Agreement we do not know of any material potential conflicts of interest posed by the terms of the Separation Agreement and/or the Management Services Agreement as they relate to Mr. Conrad's dual board memberships. 5. Comment complied with. 37 6. Comment complied with. Exhibit 10.4 <PAGE> If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & HART, LLC /s/ William T. Hart William T. Hart </TEXT> </DOCUMENT>