United States securities and exchange commission logo February 8, 2022 George Bee Chielf Executive Officer and President U.S. Gold Corp. 1910 E. Idaho St. Suite 102-Box 604 Elko, NV 89801 Re: U.S. Gold Corp. Registration Statement on Form S-3 Filed January 28, 2022 File No. 333-262415 Dear Mr. Bee: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Arthur Tornabene-Zalas at (202) 551-3162 or Irene Barbarena-Meissner, Staff Attorney, at (202) 551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Brian Boonstra, Esq.