# EDGAR Filing Document

**Accession Number:** 0000027093
**File Stem:** 0001493152-26-008891
**Filing Date:** 2026-3
**Character Count:** 2808
**Document Hash:** 14125c8f0f961cd7ffd51032007a0ea7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-008891.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0001493152-26-008891

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260304

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** U.S. GOLD CORP.
- **CENTRAL INDEX KEY:** 0000027093
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 221831409
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0430

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

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 102 - BOX 604
- **STREET 2:** 1910 E IDAHO STREET
- **CITY:** ELKO
- **STATE:** NV
- **ZIP:** 89801
- **BUSINESS PHONE:** 6097990071

**MAIL ADDRESS:**
- **STREET 1:** SUITE 102 - BOX 604
- **STREET 2:** 1910 E IDAHO STREET
- **CITY:** ELKO
- **STATE:** NV
- **ZIP:** 89801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DATARAM CORP
- **DATE OF NAME CHANGE:** 19920703

**U.S. GOLD CORP.**

**1910 E. Idaho Street, Suite 102-Box 604**

**Elko, Nevada 89801**

March 4, 2026

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Irene Barberena-Meissner

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| | |
|:---|:---|
| **Re:** | **U.S. Gold Corp.** |
|  | **Registration Statement on Form S-1 (File No. 333-293194)** |
|  | **Request for Acceleration of Effective Date** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, U.S. Gold Corp. (the "Company") hereby requests that the Securities and Exchange Commission accelerate the effective date of the Company's Registration Statement on Form S-1 (File No. 333-293194) (the "Registration Statement") so that the Registration Statement will become effective at 4:30 p.m., Eastern Time, on Friday, March 6, 2026, or as soon thereafter as is practicable. The Company hereby authorizes Nicole A. Edmonds or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Edmonds at (804) 339-1847 or Mr. Rose at (757) 687-7715. Thank you for your assistance in this matter.

Very truly yours,

---

| | |
|:---|:---|
| **U.S. GOLD CORP.** | **U.S. GOLD CORP.** |
| By: | */s/ Eric Alexander* |
|  | Name: Eric Alexander |
|  | Title: Chief Financial Officer |

---

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| | |
|:---|:---|
| Cc: | George M. Bee, President and Chief Executive Officer, U.S. Gold Corp. |
|  | Thomas M. Rose, Troutman Pepper Locke LLP |
|  | Nicole A. Edmonds, Troutman Pepper Locke LLP |
|  | Alexander T. Yarbrough, Troutman Pepper Locke LLP |

---