# EDGAR Filing Document

**Accession Number:** 0001120970
**File Stem:** 0001437749-25-037070
**Filing Date:** 2025-12
**Character Count:** 2187
**Document Hash:** c90afd7d6cdb41e9e3d66cd69a358cfd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-037070.hdr.sgml**: 20260424

**ACCESSION NUMBER**: 0001437749-25-037070

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Comstock Inc.
- **CENTRAL INDEX KEY:** 0001120970
- **STANDARD INDUSTRIAL CLASSIFICATION:** INDUSTRIAL ORGANIC CHEMICALS [2860]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 650955118
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 117 AMERICAN FLAT ROAD
- **STREET 2:** PO BOX 1118
- **CITY:** VIRGINIA CITY,
- **STATE:** NV
- **ZIP:** 89440
- **BUSINESS PHONE:** 775-847-5272

**MAIL ADDRESS:**
- **STREET 1:** 117 AMERICAN FLAT ROAD
- **STREET 2:** PO BOX 1118
- **CITY:** VIRGINIA CITY,
- **STATE:** NV
- **ZIP:** 89440

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Comstock Mining Inc.
- **DATE OF NAME CHANGE:** 20100720

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOLDSPRING INC
- **DATE OF NAME CHANGE:** 20040730

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOLDSPRING
- **DATE OF NAME CHANGE:** 20030821

**COMSTOCK INC.**

**December 8, 2025**

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

Securities and Exchange Commission

Division of Corporate Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attn: Margaret Sawicki

Re: Comstock Inc.<br> Registration Statement on Form S-3<br> Originally Filed: November 21, 2025<br> File Number: 333-291705

Dear Ms. Sawicki:

On behalf of Comstock Inc., a Nevada corporation (the "Company"), and pursuant to Rule 461 under the Securities Act of 1933, as amended, I respectfully request acceleration of effectiveness of the above-referenced registration statement for Wednesday, December 10, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Please confirm the date and time of effectiveness of the registration statement to our counsel, Clyde Tinnen at Foley & Lardner LLP, at (414) 297-5026.

Best regards,<br>Comstock Inc.

By: <u>/s/ Corrado De Gasperis</u>

Name: Corrado De Gasperis, Executive Chairman & CEO