# EDGAR Filing Document

**Accession Number:** 0001947244
**File Stem:** 0000000000-23-000120
**Filing Date:** 2023-1
**Character Count:** 6077
**Document Hash:** 524d92d6f38ed142e08d9c0766db40f5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000120.hdr.sgml**: 20230517

**ACCESSION NUMBER**: 0000000000-23-000120

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** U.S. GoldMining Inc.
- **CENTRAL INDEX KEY:** 0001947244
- **STANDARD INDUSTRIAL CLASSIFICATION:** GOLD & SILVER ORES [1040]
- **IRS NUMBER:** 371792147
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1130

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1030 WEST GEORGIA STREET
- **STREET 2:** SUITE 1830
- **CITY:** VANCOUVER, BC
- **STATE:** A1
- **ZIP:** V6E 2Y3
- **BUSINESS PHONE:** (604) 388 9788

**MAIL ADDRESS:**
- **STREET 1:** 1030 WEST GEORGIA STREET
- **STREET 2:** SUITE 1830
- **CITY:** VANCOUVER, BC
- **STATE:** A1
- **ZIP:** V6E 2Y3
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-030399

## Text-Extract

```

United States securities and exchange commission logo

                             January 4, 2023

       Tim Smith
       Chief Executive Officer, President
       U.S. GoldMining Inc.
       1030 West Georgia Street, Suite 1830
       Vancouver, BC, Canada V6E 2Y3

                                                        Re: U.S. GoldMining
Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Filed December 23,
2022
                                                            CIK No. 0001947244

       Dear Tim Smith:

             We have reviewed your amended draft registration statement 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Risk Factors, page 17

   1.                                                   We note your revised
disclosure in response to prior comment 2 and reissue in part.
                                                        Please revise to
disclose the potential consequences if the financing provided by your
                                                        inter-company agreement
with GoldMining Inc. is interrupted or terminated.
 Tim Smith
FirstName  LastNameTim Smith
U.S. GoldMining  Inc.
Comapany
January    NameU.S. GoldMining Inc.
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
        You may contact Steve Lo, Staff Accountant at 202-551-3394 or Craig
Arakawa,
Accounting Branch Chief at 202-551-3650 if you have questions regarding
comments on the
financial statements and related matters. Please contact George K. Schuler,
Mining Engineer at
202 551-3718 for engineering related questions. Please contact Michael Purcell,
Staff Attorney at
202-551-5351 or Irene Barberena-Meissner. Staff Attorney at 202-551-6548 with
any other
questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:      Rick Werner

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

January 4, 2023

Tim Smith  
Chief Executive Officer, President  
U.S. GoldMining Inc.  
1030 West Georgia Street, Suite 1830  
Vancouver, BC, Canada V6E 2Y3

**Re: U.S. GoldMining Inc.**

**Amendment No. 1 to Draft Registration Statement on Form S-1**

**Filed December 23, 2022**

**CIK No. 0001947244**

Dear Tim Smith:

We have reviewed your amended draft registration statement 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

Amendment No. 1 to Draft Registration Statement on Form S-1

Risk Factors, page 17

1. We note your revised disclosure in response to prior comment 2 and reissue in part. Please revise to disclose the potential consequences if the financing provided by your inter-company agreement with GoldMining Inc. is interrupted or terminated.

Tim Smith
U.S. GoldMining Inc.
January 4, 2023
Page 2

You may contact Steve Lo, Staff Accountant at 202-551-3394 or Craig Arakawa, Accounting Branch Chief at 202-551-3650 if you have questions regarding comments on the financial statements and related matters. Please contact George K. Schuler, Mining Engineer at 202 551-3718 for engineering related questions. Please contact Michael Purcell, Staff Attorney at 202-551-5351 or Irene Barberena-Meissner. Staff Attorney at 202-551-6548 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Rick Werner