<SEC-DOCUMENT>0001437749-25-021261.txt : 20250729
<SEC-HEADER>0001437749-25-021261.hdr.sgml : 20250729
<ACCEPTANCE-DATETIME>20250625161516
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-25-021261
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250625

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Comstock Inc.
		CENTRAL INDEX KEY:			0001120970
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		EIN:				650955118
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		117 AMERICAN FLAT ROAD
		STREET 2:		PO BOX 1118
		CITY:			VIRGINIA CITY,
		STATE:			NV
		ZIP:			89440
		BUSINESS PHONE:		775-847-5272

	MAIL ADDRESS:	
		STREET 1:		117 AMERICAN FLAT ROAD
		STREET 2:		PO BOX 1118
		CITY:			VIRGINIA CITY,
		STATE:			NV
		ZIP:			89440

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Comstock Mining Inc.
		DATE OF NAME CHANGE:	20100720

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDSPRING INC
		DATE OF NAME CHANGE:	20040730

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDSPRING
		DATE OF NAME CHANGE:	20030821
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>COMSTOCK INC.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>June 25, 2025</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>VIA EDGAR</u></b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Securities and Exchange Commission<br>
			100 F Street, N.E.<br>
			Washington, D.C. 20549</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Attn: Margaret Sawicki</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 108pt;text-indent:-36pt;">Re:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Comstock Inc.<br>
Registration Statement on Form S-3<br>
Originally Filed: June 18, 2025<br>
File Number: 333-288149</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dear Ms. Sawicki:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 54pt;">On behalf of Comstock Inc., a Nevada corporation (the &#8220;Company&#8221;), and pursuant to Rule 461 under the Securities Act of 1933, as amended, I respectfully request acceleration of effectiveness of the above-referenced registration statement for Monday, June 30, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:</p>

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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">&#8226;</p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">Should the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">&#8226;</p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 54pt;">For purposes of Rules 460 and 461, there is no underwriter.</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 54pt;">Please confirm the date and time of effectiveness of the registration statement to our counsel, Clyde Tinnen at Foley &amp; Lardner LLP, at (414) 297-5026.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:72pt;">&nbsp;</p>

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			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Best regards,</p>
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			<td colspan="2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 6%;" valign="top" width="38%">Comstock Inc.</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 72%;" valign="top" width="12%">&nbsp;</td>
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			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</p>
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			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">By:</p>
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			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">/s/&nbsp;Corrado De Gasperis</p>
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			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Name:</p>
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			<td colspan="2" rowspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 22%;" valign="top" width="35%">
			<p style="margin: 0px 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Corrado De Gasperis, Executive Chairman &amp; CEO</p>
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