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                             December 13, 2023

       Anthony Goodman
       Chief Executive Officer
       Elray Resources, Inc.
       3651 Lindell Road, Suite D101
       Las Vegas, NV, 89103

                                                        Re: Elray Resources,
Inc.
                                                            Offering Statement
on Form 1-A
                                                            Filed December 6,
2023
                                                            File No. 024-12368

       Dear Anthony Goodman:

                                                        This is to advise you
that we do not intend to review your offering statement.

               We will consider qualifying your offering statement at your
request. In connection with
       your request, please confirm in writing that at least one state has
advised you that it is prepared
       to qualify or register your offering. If a participant in your offering
is required to clear its
       compensation arrangements with FINRA, please have FINRA advise us that
it has no objections
       to the compensation arrangements prior to qualification.

               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 Aliya
Ishmukhamedova at 202-551-7519 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Technology
       cc:                                              Eric Newlan