| January 11, 2013 |
| VIA ELECTRONIC SUBMISSION |
| THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION |
| Division of Corporation Finance |
| 100 F Street, NE |
| Washington, DC 20549 |
| Attention: John Coleman, Mining Engineer |
| Dear Sirs/Mesdames: |
| RE: | IRELAND INC. (the “Company”) | |
| - | Form 10-K for the fiscal year ended December 31, 2011 Filed March 30, 2012 | |
| - | SEC Comment Letter Dated December 12, 2012 | |
| - | SEC File No. 000-50033 | |
Dear Sirs and Mesdames:
In connection with our responses to your comment letter dated December 12, 2012, the Company acknowledges that:
- The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to contact the undersigned if you require more information about the Company.
Very truly yours,
IRELAND INC.
/s/ Douglas D.G. Birnie
Douglas D.G. Birnie
Chief Executive Officer
2441 West Horizon Ridge Parkway, Suite 100 Henderson, Nevada 89052
T 702-932-0353 F 702-932-0338 www.irelandminerals.com