# EDGAR Filing Document

**Accession Number:** 0001852353
**File Stem:** 0000000000-23-002710
**Filing Date:** 2023-3
**Character Count:** 6714
**Document Hash:** da43ceb04b775c9d4844b0388d884ec4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002710.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0000000000-23-002710

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dakota Gold Corp.
- **CENTRAL INDEX KEY:** 0001852353
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 106 GLENDALE DRIVE, SUITE A
- **CITY:** LEAD
- **STATE:** SD
- **ZIP:** 57754
- **BUSINESS PHONE:** (604) 365-1097

**MAIL ADDRESS:**
- **STREET 1:** 106 GLENDALE DRIVE, SUITE A
- **CITY:** LEAD
- **STATE:** SD
- **ZIP:** 57754

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JR Resources Corp.
- **DATE OF NAME CHANGE:** 20210319
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-029011

## Text-Extract

```

United States securities and exchange commission logo

                               March 17, 2023

       Jonathan Awde
       Chief Executive Officer and Director
       Dakota Gold Corp.
       106 Glendale Drive, Suite A
       Lead, SD 57754

                                                        Re: Dakota Gold Corp.
                                                            Post-Effective
Amendment No.1 to Form S-1 on Form S-3
                                                            Filed March 6, 2023
                                                            File No. 333-263883

       Dear Jonathan Awde:

              We have reviewed your post-effective amendment and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Post-Effective Amendment No.1 to Form S-1 on Form S-3 filed March 6,
2023

       General

   1.                                                   You do not appear to be
eligible to use Form S-3 for the proposed transaction. In this
                                                        regard, we note that
your quarterly report on Form 10-Q for the quarter ended December
                                                        31, 2022 was due on
February 14, 2023 and has not been filed to date. To be eligible to
                                                        use Form S-3,
registrants must timely file all required reports during the twelve calendar
                                                        months prior to the
filing of the registration statement, subject to certain limited
                                                        exceptions. See General
Instruction I.A.3(b) of Form S-3. Please advise us as to the
                                                        reasons you believe
that you are eligible to file on Form S-3, or re-file your post-effective
                                                        amendment to Form S-1
on the appropriate form.
 Jonathan Awde
FirstName  LastNameJonathan Awde
Dakota Gold  Corp.
Comapany
March      NameDakota Gold Corp.
       17, 2023
March2 17, 2023 Page 2
Page
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

      Please contact Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 or
Timothy S.
Levenberg, Special Counsel, at (202) 551-3707 with any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation
cc:      Michael J. Hong

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 17, 2023

Jonathan Awde  
Chief Executive Officer and Director  
Dakota Gold Corp.  
106 Glendale Drive, Suite A  
Lead, SD 57754

**Re: Dakota Gold Corp.**

**Post-Effective Amendment No.1 to Form S-1 on Form S-3**

**Filed March 6, 2023**

**File No. 333-263883**

Dear Jonathan Awde:

We have reviewed your post-effective amendment and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

Post-Effective Amendment No.1 to Form S-1 on Form S-3 filed March 6, 2023

# General

1. You do not appear to be eligible to use Form S-3 for the proposed transaction. In this regard, we note that your quarterly report on Form 10-Q for the quarter ended December 31, 2022 was due on February 14, 2023 and has not been filed to date. To be eligible to use Form S-3, registrants must timely file all required reports during the twelve calendar months prior to the filing of the registration statement, subject to certain limited exceptions. See General Instruction I.A.3(b) of Form S-3. Please advise us as to the reasons you believe that you are eligible to file on Form S-3, or re-file your post-effective amendment to Form S-1 on the appropriate form.

Jonathan Awde
Dakota Gold Corp.
March 17, 2023
Page 2

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 or Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Michael J. Hong