<SEC-DOCUMENT>0001654954-25-008171.txt : 20250819
<SEC-HEADER>0001654954-25-008171.hdr.sgml : 20250819
<ACCEPTANCE-DATETIME>20250717124915
<PRIVATE-TO-PUBLIC>
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>idr_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Idaho Strategic Resources, Inc.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>201 N. 3<sup style="vertical-align:super">rd</sup> Street</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Coeur d&#8217;Alene, Idaho 83814</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">July 17, 2025</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong><u>VIA EDGAR</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">United States Securities and Exchange Commission</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Division of Corporation Finance</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">100 F Street, N.E.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Washington, D.C. 20549</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Re:</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Idaho Strategic Resources, Inc.</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Registration Statement on Form S-3</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Filed May 19, 2025</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">File No. 333-287401</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Ladies and Gentlemen:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 60px; text-align:justify;">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 &#8220;Company&#8221;) 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.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 60px; text-align:justify;">The Company authorizes Lukas D. O&#8217;Dowd of Lyons O&#8217;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&#8217;Dowd at (208) 714-0487 as soon as the Registration Statement has been declared effective.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Very truly yours,</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">IDAHO STRATEGIC RESOURCES, INC.</p></td> <td></td></tr> <tr style="height:15px"> <td style="width:50%;">&nbsp;</td> <td style="width:3%;">&nbsp;</td> <td style="width:35%;">&nbsp;</td> <td style="width:12%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ John Swallow</td> <td></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">John Swallow,</p></td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>&nbsp;</td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">President and Chief Executive Officer</p></td> <td>&nbsp;</td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Cc: Lyons O&#8217;Dowd, PLLC</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
