# EDGAR Filing Document

**Accession Number:** 0001304409
**File Stem:** 0001683168-23-000339
**Filing Date:** 2023-1
**Character Count:** 2629
**Document Hash:** bf34c0716701653d5e1ce9638184665f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000339.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001683168-23-000339

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230125

**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**

January 25, 2023

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

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Attention: Timothy S. Levenberg, Esq.

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| | |
|:---|:---|
| **Re:** | **Athena Gold Corporation** |
|  | **Amendment No. 2 to Registration Statement on Form S-1** |
|  | **Filed January 25, 2023** |
|  | **SEC File No. 333-265676** |

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Ladies and Gentlemen:

On behalf of Athena Gold Corporation (the "Company"), we are filing via EDGAR the Pre-Effective Amendment No. 2 to Registration Statement on Form S-1 (the "Amendment").

Changes contained in the Amendment can be summarized as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Item 402 disclosures have been updated throughout to reflect that
the year ended December 31, 2022 is the Company's most recently completed fiscal year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Company recently staked 51 additional claims with the BLM
which expanded the description of the mining claims comprising the Excelsior Springs Project.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Company recently completed its Phase 2 Drilling Program in
the fourth quarter of 2022. Disclosure of the assay results from the Phase 2 Program have been added.

Thank you very much for your consideration.

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

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