<SEC-DOCUMENT>0001654954-22-006739.txt : 20220615
<SEC-HEADER>0001654954-22-006739.hdr.sgml : 20220615
<ACCEPTANCE-DATETIME>20220513140018
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-22-006739
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Idaho Strategic Resources, Inc.
		CENTRAL INDEX KEY:			0001030192
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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Idaho Strategic Resources, Inc.</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
201 N. 3<font style="font-size: 70%; vertical-align: top">rd</font>
Street</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Coeur d&#x2019;Alene, Idaho 83814</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">May 13,
2022</font></div>
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<font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px">
VIA EDGAR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">United
States Securities and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">Re:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;<br>
</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Idaho Strategic
Resources, Inc.</font></div>
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<div style="text-align: left; margin-left: 60px; margin-right: 0px; text-indent: -60px;">
<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
<div style="text-align: left; margin-left: 60px; margin-right: 0px; text-indent: -60px;">
<font style="font-family: Times New Roman; font-size: 13px">Filed
May 4, 2022</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">(As
amended May 12, 2022)</font></div>
<div style="text-align: left; margin-left: 60px; margin-right: 0px; text-indent: -60px;">
<font style="font-family: Times New Roman; font-size: 13px">File
No. 333-264647</font></div>
</div>
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<div style="text-align: left; margin-left: 12px; margin-right: 0px; text-indent: -12px;">&#xA0;
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">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
&#x201C;Company&#x201D;) hereby requests acceleration of
effectiveness of the above referenced Registration Statement so
that it will become effective at 4:30 p.m. ET on Tuesday, May 17,
2022, or as soon as thereafter possible.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">The
Company authorizes Lukas D. O&#x2019;Dowd of Lyons O&#x2019;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&#x2019;Dowd at (208) 714-0487 as soon as the Registration
Statement has been declared effective.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">IDAHO
STRATEGIC RESOURCES, INC.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">By:&#xA0;&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/&#xA0;
<font style="font-family: Times New Roman; font-size: 13px">John
Swallow</font></font></div>
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Swallow,</font>&#xA0;</font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">President and Chief
Executive Officer</font>&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">Cc:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;
Lyons O&#x2019;Dowd, PLLC</font></div>
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