# EDGAR Filing Document

**Accession Number:** 0001030192
**File Stem:** 0001654954-25-008171
**Filing Date:** 2025-7
**Character Count:** 2369
**Document Hash:** 5b71657286d5177e60f40564e53e850d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001654954-25-008171.hdr.sgml**: 20250819

**ACCESSION NUMBER**: 0001654954-25-008171

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250717

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Idaho Strategic Resources, Inc.
- **CENTRAL INDEX KEY:** 0001030192
- **STANDARD INDUSTRIAL CLASSIFICATION:** GOLD & SILVER ORES [1040]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 820490295
- **STATE OF INCORPORATION:** ID
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 201 N. 3RD STREET
- **CITY:** COEUR D'ALENE
- **STATE:** ID
- **ZIP:** 83814
- **BUSINESS PHONE:** (208) 625-9001

**MAIL ADDRESS:**
- **STREET 1:** 201 N. 3RD STREET
- **CITY:** COEUR D'ALENE
- **STATE:** ID
- **ZIP:** 83814

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW JERSEY MINING CO
- **DATE OF NAME CHANGE:** 20000107

**Idaho Strategic Resources, Inc.**

**201 N. 3<sup>rd</sup> Street**

**Coeur d'Alene, Idaho 83814**

July 17, 2025

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Idaho Strategic Resources, Inc. <br> Registration Statement on Form S-3 Filed May 19, 2025 File No. 333-287401

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Idaho Strategic Resources, Inc. (the "Company") hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Monday, July 21, 2025, or as soon as thereafter possible.

The Company authorizes Lukas D. O'Dowd of Lyons O'Dowd, PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration Statement with the Securities and Exchange Commission. Please call Mr. O'Dowd at (208) 714-0487 as soon as the Registration Statement has been declared effective.

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| | |
|:---|:---|
| Very truly yours,<br>IDAHO STRATEGIC RESOURCES, INC. | Very truly yours,<br>IDAHO STRATEGIC RESOURCES, INC. |
| By: | /s/ John Swallow |
|  | John Swallow, |
|  | President and Chief Executive Officer |

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Cc: Lyons O'Dowd, PLLC