<SEC-DOCUMENT>0000783324-14-000048.txt : 20140626
<SEC-HEADER>0000783324-14-000048.hdr.sgml : 20140626
<ACCEPTANCE-DATETIME>20140623115944
ACCESSION NUMBER:		0000783324-14-000048
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140623
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140623
DATE AS OF CHANGE:		20140623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VISTA GOLD CORP
		CENTRAL INDEX KEY:			0000783324
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			B0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09025
		FILM NUMBER:		14934522

	BUSINESS ADDRESS:	
		STREET 1:		7961 SHAFFER PKWY
		CITY:			LITTLETON
		STATE:			CO
		ZIP:			80127
		BUSINESS PHONE:		720-981-1185

	MAIL ADDRESS:	
		STREET 1:		7961 SHAFFER PKWY
		CITY:			LITTLETON
		STATE:			CO
		ZIP:			80127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRANGES INC
		DATE OF NAME CHANGE:	19950602

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRANGES EXPLORATION LTD
		DATE OF NAME CHANGE:	19890619
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>vgz-20140623x8k.htm
<DESCRIPTION>8-K
<TEXT>
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			<a name="A001"></a><a name="_GoBack"></a><font style="display: inline;font-weight:bold;font-size:10pt;">UNITED STATES</font><br /><font style="display: inline;font-weight:bold;font-size:10pt;">SECURITIES AND EXCHANGE COMMISSION</font><br /><font style="display: inline;font-weight:bold;font-size:10pt;">WASHINGTON, D.C. 20549</font><font style="display: inline;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;">_________________ </font>
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			<a name="A003"></a><font style="display: inline;font-weight:bold;">FORM 8-K</font><font style="display: inline;">&nbsp;</font>
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			<a name="A004"></a><font style="display: inline;font-weight:bold;">CURRENT REPORT</font><font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;font-size:10pt;">Pursuant to Section 13 or 15(d) of the </font><br /><font style="display: inline;font-size:10pt;">Securities Exchange Act of 1934 </font>
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			<font style="display: inline;font-weight:bold;font-size:10pt;">Date of Report: </font><font style="display: inline;font-weight:bold;font-size:10pt;">June 20</font><font style="display: inline;font-weight:bold;font-size:10pt;">,</font><font style="display: inline;font-weight:bold;font-size:10pt;"> 2014</font>
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			<font style="display: inline;font-size:10pt;">(Date of earliest event reported)</font>
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			<a name="A006"></a><font style="display: inline;font-weight:bold;font-size:13.5pt;">VISTA GOLD CORP. </font><br /><font style="display: inline;font-weight:bold;font-size:13.5pt;"></font><font style="display: inline;font-size:10pt;">(Exact Name of Registrant as Specified in Charter) </font>
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			<a name="A007"></a><font style="display: inline;font-weight:bold;font-size:10pt;">British Columbia</font><font style="display: inline;font-weight:bold;font-size:10pt;">, Canada </font><br /><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">(State or Other Jurisdiction of Incorporation) </font>
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						<font style="display: inline;font-weight:bold;font-size:10pt;">1-9025</font><br /><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">(Commission File Number) </font></p>
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						<font style="display: inline;font-weight:bold;font-size:10pt;">Not Applicable</font><br /><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">(IRS Employer Identification No.) </font></p>
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			<br /><font style="display: inline;"></font><a name="A009"></a><font style="display: inline;font-weight:bold;font-family:Times New Roman;font-weight:bold;text-transform:uppercase;font-size:10pt;">7961 Shaffer parkway, suite 5, littleton, colorado 80127</font>
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			<font style="display: inline;font-size:10pt;">(Address of Principal Executive Offices and Zip Code)</font>
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			<font style="display: inline;font-size:10pt;">Registrant&#x2019;s telephone number, including area code:&nbsp;&nbsp; </font><font style="display: inline;font-weight:bold;font-size:10pt;">(720) 981-1185</font>
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			<a name="A011"></a><font style="display: inline;font-size:10pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </font>
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						<font style="display: inline;font-size:10pt;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
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						<font style="display: inline;font-size:10pt;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
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						<font style="display: inline;font-size:10pt;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>
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			<font style="display: inline;font-size:10pt;">&nbsp;</font><font style="display: inline;font-weight:bold;font-size:10pt;">Item </font><font style="display: inline;font-weight:bold;font-size:10pt;">4.0</font><font style="display: inline;font-weight:bold;font-size:10pt;">1&nbsp;&nbsp;</font><font style="display: inline;font-weight:bold;font-size:10pt;">Change in Registrant&#x2019;s Certifying Accountant</font>
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			<font style="display: inline;font-size:10pt;">Effective on </font><font style="display: inline;font-size:10pt;">June 20</font><font style="display: inline;font-size:10pt;">,</font><font style="display: inline;font-size:10pt;"> 2014, Vista Gold Corp. (the</font><font style="display: inline;font-size:10pt;"> &nbsp;&#x201C;</font><font style="display: inline;font-size:10pt;">Registrant</font><font style="display: inline;font-size:10pt;">&#x201D;</font><font style="display: inline;font-size:10pt;">) changed auditors from PricewaterhouseCoopers LLP, Denver, Colorado (&#x201C;P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver&#x201D;) to EKS&amp;H LLP, Denver, Colorado (</font><font style="display: inline;font-size:10pt;">&#x201C;</font><font style="display: inline;font-size:10pt;">EKS&amp;H</font><font style="display: inline;font-size:10pt;">&#x201D;).&nbsp; </font><font style="display: inline;font-size:10pt;">After completing a competitive process, the Registrant made the change </font><font style="display: inline;font-size:10pt;">as a result of the Registrant&#x2019;s ongoing efforts to reduce operating costs. </font><font style="display: inline;font-size:10pt;">On </font><font style="display: inline;font-size:10pt;">June 20</font><font style="display: inline;font-size:10pt;">, 2014 at the re</font><font style="display: inline;font-size:10pt;">q</font><font style="display: inline;font-size:10pt;">uest of the Registrant and upon mutual agreement, P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver resigned as the independent </font><font style="display: inline;font-size:10pt;">registered </font><font style="display: inline;font-size:10pt;">public </font><font style="display: inline;font-size:10pt;">accounting firm</font><font style="display: inline;font-size:10pt;"> of the Regis</font><font style="display: inline;font-size:10pt;">t</font><font style="display: inline;font-size:10pt;">rant.&nbsp;&nbsp;The request for resignation of P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver w</font><font style="display: inline;font-size:10pt;">as</font><font style="display: inline;font-size:10pt;"> recommended and approved by the Registrant&#x2019;s audit committee.</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver&#x2019;s reports on the Registrant&#x2019;s consolidated financial statement</font><font style="display: inline;font-size:10pt;">s</font><font style="display: inline;font-size:10pt;"> for each of the </font><font style="display: inline;font-size:10pt;">past </font><font style="display: inline;font-size:10pt;">two</font><font style="display: inline;font-size:10pt;"> fiscal</font><font style="display: inline;font-size:10pt;"> years ended December 31, 2013 and 2012</font><font style="display: inline;font-size:10pt;"> did not contain any adverse opinion or disclaimer of opinions and were not qualified or modified as to uncertainty, audit scope or accounting</font><font style="display: inline;font-size:10pt;">&nbsp;</font><font style="display: inline;font-size:10pt;"> principles.</font>
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			<font style="display: inline;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-size:10pt;">During </font><font style="display: inline;font-size:10pt;">the two most recent fiscal years</font><font style="display: inline;font-size:10pt;"> and</font><font style="display: inline;font-size:10pt;"> the subsequent</font><font style="display: inline;font-size:10pt;"> interim period</font><font style="display: inline;font-size:10pt;"> through </font><font style="display: inline;font-size:10pt;">June 20</font><font style="display: inline;font-size:10pt;">, 2014</font><font style="display: inline;font-size:10pt;">,</font><font style="display: inline;font-size:10pt;"> there have been no</font><font style="display: inline;font-size:10pt;"> disagreements with P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver, would have caused it to make references to the subject matter of the disagreement(s) in connection with its reports on the Registrant&#x2019;s consolidated financial statements for such years.</font>
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			<font style="display: inline;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">The</font><font style="display: inline;font-size:10pt;">re have been no </font><font style="display: inline;font-size:10pt;">reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K) that have occurred during the two most recent fiscal years and the </font><font style="display: inline;font-size:10pt;">subsequent </font><font style="display: inline;font-size:10pt;">interim period</font><font style="display: inline;font-size:10pt;"> through </font><font style="display: inline;font-size:10pt;">June 20</font><font style="display: inline;font-size:10pt;">, 2014</font><font style="display: inline;font-size:10pt;">.</font>
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			<font style="display: inline;font-size:10pt;">P</font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">C Denver </font><font style="display: inline;font-size:10pt;">w</font><font style="display: inline;font-size:10pt;">as provided the disclosure in this Current Report on Form 8-K, and has provided herewith a letter </font><font style="display: inline;font-size:10pt;">dated June </font><font style="display: inline;font-size:10pt;">23</font><font style="display: inline;font-size:10pt;">, 2014 </font><font style="display: inline;font-size:10pt;">commenting on the disclosure, pursuant to Item 304(a)(3) of Regulation S-K, which is attached as Exhibit 16.1.</font>
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			<font style="display: inline;font-size:10pt;">Effective June </font><font style="display: inline;font-size:10pt;">20</font><font style="display: inline;font-size:10pt;">, 2014 the Registrant, upon the recommendation of its audit committee, engaged EKS&amp;H as its principal independent registered public accountant.</font>
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			<font style="display: inline;font-size:10pt;">During the Registrant&#x2019;s two most recent fiscal years and through the date of this Form 8-K, neither the Registrant nor anyone on its behalf has consulted with EKS&amp;H</font><font style="display: inline;font-size:10pt;"> regarding either (i) the application </font><font style="display: inline;font-size:10pt;">of accounting </font><font style="display: inline;font-size:10pt;">principles to a specific transaction, either comp</font><font style="display: inline;font-size:10pt;">le</font><font style="display: inline;font-size:10pt;">ted or proposed, or the type of audit opinion that might be rendered on the Registrant&#x2019;s consolidated financial statements, nor did EKS&amp;H provide either a w</font><font style="display: inline;font-size:10pt;">ritten report or oral advice that</font><font style="display: inline;font-size:10pt;"> EKS&amp;H concluded </font><font style="display: inline;font-size:10pt;">was </font><font style="display: inline;font-size:10pt;">as important factor considered by the Registrant in reaching a decision as to accounting auditing or financial reporting</font><font style="display: inline;font-size:10pt;"> issues, or (ii) any matter that was either the subject of a disagreement within the meaning of Item 304(a)(1)(iv)</font><font style="display: inline;font-size:10pt;"> and the related instruction</font><font style="display: inline;font-size:10pt;"> of Regulation S-K, or a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.</font>
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			<font style="display: inline;font-weight:bold;font-size:10pt;">Item 9.01&nbsp; </font><font style="display: inline;font-weight:bold;font-size:10pt;">Financial Statements and </font><font style="display: inline;font-weight:bold;font-size:10pt;">Exhibits</font>
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			<font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;">Exhib</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;">i</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;">t No.</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"> Description</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font>
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		<p style="margin:0pt 0pt 0pt 72pt;text-indent: -72pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">16.1</font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 60pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">Letter to Securities and Exchange Commission from PricewaterhouseCoopers LLP, Denver, Colorado, dated June </font><font style="display: inline;font-size:10pt;">23</font><font style="display: inline;font-size:10pt;">, 2014</font>
		</p>
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			<font style="display: inline;font-size:10pt;">&nbsp;</font>
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</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
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			<font style="display: inline;font-weight:bold;font-size:10pt;">SIGNATURES</font><font style="display: inline;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-size:10pt;">In accordance with the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. </font>
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			<font style="display: inline;font-size:10pt;">&nbsp;</font>
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						<font style="display: inline;font-size:10pt;">&nbsp; &nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-weight:bold;font-size:10pt;">VISTA GOLD CORP.</font><br /><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-size:10pt;">(Registrant) </font></p>
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						<font style="display: inline;font-size:10pt;">Dated:&nbsp;</font><font style="display: inline;font-size:10pt;">June </font><font style="display: inline;font-size:10pt;">20</font><font style="display: inline;font-size:10pt;">, 2014</font></p>
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						&nbsp;</p>
					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;">By: </font><font style="display: inline;font-size:10pt;text-decoration:underline;"> /s/John F. Engele</font></p>
					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;">John F. Engele</font></p>
					<p style="margin:0pt;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;">Chief Financial Officer</font></p>
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			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;font-weight:bold;font-size:10pt;">E</font><font style="display: inline;font-weight:bold;font-size:10pt;">XHIBITS</font>
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			<font style="display: inline;font-weight:bold;">&nbsp;</font>
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			<font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;">Exhibt No.</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"> Description</font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font><font style="display: inline;font-weight:bold;font-size:10pt;text-decoration:underline;"></font>
		</p>
		<p style="margin:0pt 0pt 0pt 72pt;text-indent: -72pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">16.1</font><font style="display: inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 60pt 0pt 0pt;"></font><font style="display: inline;font-size:10pt;">Letter to Securities and Exchange Commission from PricewaterhouseCoopers LLP, Denver, Colorado, dated June </font><font style="display: inline;font-size:10pt;">23</font><font style="display: inline;font-size:10pt;">, 2014</font>
		</p>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>vgz-20140623ex1617f718e.htm
<DESCRIPTION>EX-16.1
<TEXT>
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			vgz - 2014620 - Auditor Change EX 161
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	<body><div style="margin-left:72pt;margin-right:72pt;">
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			<a name="_GoBack"></a><font style="display: inline;font-family:Georgia;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Georgia;font-weight:bold;font-size:10pt;">Exhibit 16.1</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">June 2</font><font style="display: inline;font-family:Georgia;font-size:10pt;">3</font><font style="display: inline;font-family:Georgia;font-size:10pt;">, 2014</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">100 F Street, N.E.</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">Washington, DC 20549</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">Commissioners:</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">We have read the statements made by</font><font style="display: inline;font-family:Georgia;font-size:10pt;"> Vista Gold Corp.</font><font style="display: inline;font-family:Georgia;font-size:10pt;"> (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of </font><font style="display: inline;font-family:Georgia;font-size:10pt;">Vista Gold Corp.</font><font style="display: inline;font-family:Georgia;font-weight:bold;font-size:10pt;">&nbsp;</font><font style="display: inline;font-family:Georgia;font-size:10pt;">dated </font><font style="display: inline;font-family:Georgia;font-size:10pt;">June </font><font style="display: inline;font-family:Georgia;font-size:10pt;">20</font><font style="display: inline;font-family:Georgia;font-size:10pt;">, 2014</font><font style="display: inline;font-family:Georgia;font-size:10pt;">.</font><font style="display: inline;font-family:Georgia;font-size:10pt;">&nbsp;</font><font style="display: inline;font-family:Georgia;font-size:10pt;">We agree with the statements concerning our Firm in such Form 8-K.</font>
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			<font style="display: inline;font-family:Georgia;font-size:10pt;">Very truly yours,</font>
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