ATHENA GOLD CORPORATION
January 25, 2023
VIA EDGAR
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Attention: Timothy S. Levenberg, Esq.
Re: | Athena Gold Corporation | |
Amendment No. 2 to Registration Statement on Form S-1 | ||
Filed January 25, 2023 | ||
SEC File No. 333-265676 |
Ladies and Gentlemen:
On behalf of Athena Gold Corporation (the "Company"), we are filing via EDGAR the Pre-Effective Amendment No. 2 to Registration Statement on Form S-1 (the “Amendment”).
Changes contained in the Amendment can be summarized as follows:
1. | Item 402 disclosures have been updated throughout to reflect that the year ended December 31, 2022 is the Company’s most recently completed fiscal year. |
2. | The Company recently staked 51 additional claims with the BLM which expanded the description of the mining claims comprising the Excelsior Springs Project. |
3. | The Company recently completed its Phase 2 Drilling Program in the fourth quarter of 2022. Disclosure of the assay results from the Phase 2 Program have been added. |
Thank you very much for your consideration.
Sincerely, | |
/s/ John C. Power | |
John C. Power President |