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                                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


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     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



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