# EDGAR Filing Document

**Accession Number:** 0001852353
**File Stem:** 0001104659-23-034253
**Filing Date:** 2023-3
**Character Count:** 4055
**Document Hash:** 45591b8d305add780fe9af0b37a3116a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-034253.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0001104659-23-034253

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230320

**FILER**: 

**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:** CORRESP

**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

Skadden, Arps, Slate, Meagher & Flom llp <br> One Manhattan West

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| New York, NY 10001<br> ______<br>TEL: (212) 735-3000<br> FAX: (212) 735-2000<br> www.skadden.com | FIRM/AFFILIATE<br> OFFICES<br> -------<br> BOSTON<br> CHICAGO<br> HOUSTON<br> LOS ANGELES<br> PALO ALTO<br> WASHINGTON, D.C.<br> WILMINGTON<br> -------<br> BEIJING<br> BRUSSELS<br> FRANKFURT<br> HONG KONG<br> LONDON<br> MOSCOW<br> MUNICH<br> PARIS<br> SÃO PAULO<br> SEOUL<br> SHANGHAI<br> SINGAPORE<br> TOKYO<br> TORONTO<br>March 20, 2023 |

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<u>VIA EDGAR</u>

Securities and Exchange Commission<br> Division of Corporation Finance

100 F Street, N.E.<br> Washington, DC 20549-3561

Attn: Anuja A. Majmudar <br> Timothy S. Levenberg

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|:---|:---|
| **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** |

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On behalf of our client, Dakota Gold Corp. (the "<u>Company</u>"), we hereby provide responses to comments received from the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") by letter dated March 17, 2023 (the "<u>Comment Letter</u>") with respect to the above-referenced Post-Effective Amendment No. 1 to Form S-1 on Form S-3 (the "<u>Registration Statement</u>").

The headings and paragraph numbers in this letter correspond to those contained in the Comment Letter and, to facilitate the Staff's review, we have reproduced the text of the Staff's comments in bold and italics below.

\* \* \* \* \*

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

<u>General</u>

 ****

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***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.***

 ****

We believe the Company is eligible to use Form S-3 for the proposed transaction. On August 22, 2022, the board of directors of the Company approved a change to the Company's fiscal year end from March 31 to December 31. This was disclosed in Item 5.03 of the Company's Form 8-K filed with the Commission on August 25, 2022.

The Company expects to file its transition report on Form 10-KT on or about March 22, 2023 for the transition period from March 31, 2022 to December 31, 2022.

Please contact me at 212.735.2227 or michael.hong@skadden.com if the Staff has any questions or requires additional information.

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|:---|
| Very truly yours, |
| /s/ Michael J. Hong |

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cc: Jonathan Awde, Chief Executive Officer and Director