April 30, 2013
VIA ELECTRONIC SUBMISSION
| THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION |
| Division of Corporation Finance |
| 100 F Street, NE |
| Washington, DC 20549 |
Attention: Erin Wilson
Dear Sirs/Mesdames:
| RE: | IRELAND INC. (the “Company”) | |
| - | SEC File No. 333-186039 | |
| - | Post-Effective Amendment No. 2 to Form S-3 Registration Statement on Form S-1 | |
| (the “Amended Registration Statement”) | ||
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above noted Amended Registration Statement to 5:00 p.m. (Eastern) on Wednesday, May 1, 2013, or as soon thereafter as is practicable.
In connection with the Company’s request for acceleration of the effective date of the Amended Registration Statement, the Company acknowledges that:
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance. Please call with any questions.
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 |