0001493152-21-004599.txt : 20210325 0001493152-21-004599.hdr.sgml : 20210325 20210223161451 ACCESSION NUMBER: 0001493152-21-004599 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: U.S. GOLD CORP. CENTRAL INDEX KEY: 0000027093 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 221831409 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE 102 - BOX 604 STREET 2: 1910 E IDAHO STREET CITY: ELKO STATE: NV ZIP: 89801 BUSINESS PHONE: 6097990071 MAIL ADDRESS: STREET 1: SUITE 102 - BOX 604 STREET 2: 1910 E IDAHO STREET CITY: ELKO STATE: NV ZIP: 89801 FORMER COMPANY: FORMER CONFORMED NAME: DATARAM CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

U.S. Gold Corp.

1910 E. Idaho, Suite 102-Box 604

Elko, Nevada 89801

February 23, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549

Attention: Anuja A. Majmudar

Re:	U.S. Gold Corp.
	Registration Statement on Form S-1
	Filed on February 16, 2021
	File No. 333-253168 (the “*Registration Statement*”)
	Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, U.S. Gold Cop. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 5:00 p.m., Eastern Time, on February 25, 2021, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.

	Very truly yours,

	U.S. GOLD CORP.

	By:	/s/ Edward M. Karr
		Edward M. Karr
		Executive Chairman

cc: Rick A. Werner, Esq., Haynes and Boone, LLP