April 25, 2019

Edward M. Karr
Chief Executive Officer
U.S. Gold Corp.
1910 Idaho Street, Suite 102 - Box 604
Elko, NV 89801

       Re: U.S. Gold Corp.
           Form 10-K for Fiscal Year Ended April 30, 2018
           Filed July 30, 2018
           File No. 001-08266

Dear Mr. Karr:

       We have reviewed your filing and 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 business days by providing
the requested
information or advise 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 10-K for the Fiscal Year Ended April 30, 2018 Filed July, 30 2018

Item 1. Business, page 3

1.    In several instances throughout this filing and other filings you refer
to the Copper King
      Project and the Gold Bar North project as a "development project". Please
note that
      absent proven or probable reserves (as defined in Industry Guide 7), a
project is
      considered to be in the exploration stage. Please modify your disclosures
to remove
      references to "development project" so as not to imply your projects are
in the
      development stage or tell us why your presentation is appropriate. Refer
to paragraph
      (a)(4) of Industry Guide 7 and the instructions thereto.
2.    We note your disclosure of measured, indicated, and inferred resources on
page 6 of your
      filing. Only estimates of proven and probable reserves may be disclosed
in filings with
      the U.S. Securities and Exchange Commission unless required to be
disclosed by foreign
      or state law. See Instruction 5 to Item 102 of Regulation S-K and
Industry Guide 7,
      Instructions to paragraph (b)(5). Please advise or revise to remove your
resource
 Edward M. Karr
U.S. Gold Corp.
April 25, 2019
Page 2
         disclosures.
3.       Please revise to describe your current exploration activities and
future exploration plans
         for each of your material properties. See Industry Guide 7, paragraph
(b)(4)(i). In your
         response please include a description of your quality control
procedures as they relate to
         your exploration work.
        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.

       You may contact John Coleman, Mining Engineer, at (202) 551-3610 with
questions
about engineering comments. You may contact James Giugliano at (202) 551-3319
or Joel
Parker at (202) 551-3651 with any other questions.



                                                               Sincerely,
FirstName LastNameEdward M. Karr
                                                               Division of
Corporation Finance
Comapany NameU.S. Gold Corp.
                                                               Office of
Beverages, Apparel and
April 25, 2019 Page 2                                          Mining
FirstName LastName