July 17, 2009
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street Northeast
Washington, DC 20549-7010
| RE: | Allied Nevada Gold Corp. |
| Registration Statement on Form S-3 |
| Filed June 26, 2009 |
| File No. 333-160242 |
| Form 10-Q for the Fiscal Quarter Ended March 31, 2009 |
| Filed May 11, 2009 |
| File No. 1-33119 |
Dear Mr. Lucus:
We received your letter dated July 14, 2009, concerning your comments on the above filed reports. We have prepared the following responses to your comments. The Staff’s comments are shown in bold.
Form 10-Q for the Fiscal Quarter Ended March 31, 2009
Controls and Procedures, page 20
| 1. | Please revise to provide the disclosure required by Item 308(c). |
The Company hereby confirms that on July 17, 2009, the Company filed Amendment No. 1 to its Form 10-Q for the fiscal quarter ended March 31, 2009, to provide the disclosure required by Item 308(c).
We believe we have adequately addressed your comments contained in your letter dated July 14, 2009. If you should have any additional questions or comments regarding our responses, please contact us.
| Sincerely, |
| /s/ Hal Kirby Hal Kirby |
| Vice President and Chief Financial Officer |
