HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
                                   ________           Email: harttrinen@aol.com
                                  (303) 839-0061            Fax: (303) 839-5414

                               September 30, 2022


Re: Fortitude Gold Corporation
    Form 10-K for the Fiscal Year Ended December 31, 2021 File No. 333-249533

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy and Transportation
Washington, D.C. 20549

On behalf of our client,  Fortitude Gold  Corporation,  a Colorado  corporation,
(the "Company") we are submitting this letter in response to your correspondence
dated  September 22, 2022  concerning the Company's Form 10-K for the year ended
December 31, 2021. In that letter, you requested that the Company respond to the
comments  contained in the letter  within ten business  days or advise the Staff
when the Company will respond. The Company  respectfully  requests a 30 calendar
day extension of the original due date  requested by the Staff in order to allow
it to  prepare a  response  to the  Staff's  comments.  We  anticipate  that the
Company's  response  will be  submitted to your office no later than October 31,
2022.

                                         Very truly yours,

                                         HART & HART

                                       By /s/ William T. Hart