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                            August 31, 2023

       Warren Rehn
       Chief Executive Officer
       Golden Minerals Company
       350 Indiana Street, Suite 650
       Golden, CO 80401

                                                        Re: Golden Minerals
Company
                                                            Registration
Statement on Form S-1
                                                            Filed August 16,
2023
                                                            File No. 333-274011

       Dear Warren Rehn:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed August 16, 2023

       Experts, page 14

   1.                                                   We note your disclosure
that the consolidated financial statements as of December 31,
                                                        2022 and 2021,
incorporated in this prospectus by reference to your Form 10-K for the
                                                        year ended December 31,
2022, have been incorporated in reliance on the report of
                                                        Armanino, LLP. We also
note the 10-K filed on March 22, 2022 in which Plante
                                                        & Moran audited the
financial statements for fiscal year end December 31, 2021, and
                                                        served as your
independent auditor from 2013 to 2022. Please revise to reconcile these
                                                        disclosures and file
the consent of Plante & Moran as an exhibit to your registration
                                                        statement.
 Warren Rehn
FirstName LastNameWarren
Golden Minerals Company Rehn
Comapany
August 31, NameGolden
           2023        Minerals Company
August
Page 2 31, 2023 Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or
Daniel Morris,
Legal Branch Chief, at (202) 551- 3314 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:      Brian Boonstra, Esq.