# EDGAR Filing Document

**Accession Number:** 0001304409
**File Stem:** 0001683168-23-000610
**Filing Date:** 2023-2
**Character Count:** 2965
**Document Hash:** 2fce6eae15487fde6755a906119d2b3a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000610.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001683168-23-000610

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ATHENA GOLD CORP
- **CENTRAL INDEX KEY:** 0001304409
- **STANDARD INDUSTRIAL CLASSIFICATION:** GOLD & SILVER ORES [1040]
- **IRS NUMBER:** 900775276
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2010A HARBISON DRIVE # 312
- **CITY:** VACAVILLE
- **STATE:** CA
- **ZIP:** 95687
- **BUSINESS PHONE:** 707-884-3766

**MAIL ADDRESS:**
- **STREET 1:** 2010A HARBISON DRIVE # 312
- **CITY:** VACAVILLE
- **STATE:** CA
- **ZIP:** 95687

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ATHENA SILVER CORP
- **DATE OF NAME CHANGE:** 20100315

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ATHENA SILVER Corp
- **DATE OF NAME CHANGE:** 20100308

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Athena Silver Corp
- **DATE OF NAME CHANGE:** 20100204

**ATHENA GOLD CORPORATION**

2010A Harbison Dr. #312

Vacaville, CA 95867

February 7, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Athena Gold Corporation** |
|  | **Amendment No. 2 to Registration Statement on Form S-1** |
|  | **Filed January 25, 2023**<br> **SEC File No. 333-265676** |
|  | **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

On behalf of Athena Gold Corporation (the "Company") and pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, the Company hereby requests an acceleration of the effective date of its Registration Statement on Form S-1 so that it will become effective at 11:00 a.m., Eastern Time, on Friday, February 10, 2023, or as soon thereafter as may be practicable.

The Company acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

Thank you very much for your consideration.

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| |
|:---|
| Sincerely, |
| *<u>/s/ John C. Power</u>* |
| John C. Power<br> President |

---