<SEC-DOCUMENT>0000912282-19-000098.txt : 20190815
<SEC-HEADER>0000912282-19-000098.hdr.sgml : 20190815
<ACCEPTANCE-DATETIME>20190815134719
ACCESSION NUMBER:		0000912282-19-000098
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	20181231
FILED AS OF DATE:		20190815
DATE AS OF CHANGE:		20190815

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:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09025
		FILM NUMBER:		191029608

	BUSINESS ADDRESS:	
		STREET 1:		7961 SHAFFER PKWY, SUITE 5
		CITY:			LITTLETON
		STATE:			CO
		ZIP:			80127
		BUSINESS PHONE:		720-981-1185

	MAIL ADDRESS:	
		STREET 1:		7961 SHAFFER PKWY, SUITE 5
		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>10-K/A
<SEQUENCE>1
<FILENAME>vista10ka_081419.htm
<TEXT>
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    <div style="text-align: center; font-size: 8pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">FORM 10-K/A</div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">(Amendment No. 1)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z8d53bfca2e1a4e8bac7a467b66a4494a">

        <tr>
          <td style="width: 11%; vertical-align: top;">&#160;</td>
          <td style="width: 1%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">&#8999;</div>
          </td>
          <td style="width: 1%; vertical-align: bottom;">
            <div style="font-size: 8pt;">&#160;</div>
          </td>
          <td style="width: 88%; vertical-align: top;">
            <div style="text-align: justify; font-size: 8pt; font-weight: bold;">ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="width: 100%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">For the fiscal year ended December 31, 2018</div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="width: 100%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">OR</div>
          </td>
        </tr>
        <tr>
          <td style="width: 11%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">&#9723;</div>
          </td>
          <td style="width: 1%; vertical-align: bottom;">
            <div style="font-size: 8pt;">&#160;</div>
          </td>
          <td style="width: 88%; vertical-align: top;">
            <div style="text-align: justify; font-size: 8pt; font-weight: bold;">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">For the transition period from &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; to</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">Commission file number: 001-9025</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt;"><img width="73" height="48" src="image0.jpg"></div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">VISTA GOLD CORP.
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div>
      <div style="text-align: center; font-size: 8pt;">&#160;(Exact Name of Registrant as Specified in its Charter)</div>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z0fe4881c428041eba2b81e187a034e89">

        <tr>
          <td style="width: 48.54%; vertical-align: top;">&#160;</td>
          <td style="width: 4.72%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46.74%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="border-bottom: 1px solid; vertical-align: top; width: 48.54%;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">British Columbia</div>
          </td>
          <td style="border-bottom: 1px; vertical-align: bottom; width: 4.72%;">&#160;</td>
          <td style="border-bottom: 1px solid; vertical-align: top; width: 46.74%;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">98-0542444</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.54%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 4.72%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46.74%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.54%; vertical-align: top;">&#160;</td>
          <td style="width: 4.72%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46.74%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.54%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">Suite 5, 7961 Shaffer Parkway</div>
          </td>
          <td style="width: 4.72%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46.74%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="border-bottom: 1px solid; vertical-align: top; width: 48.54%;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">Littleton, Colorado</div>
          </td>
          <td style="border-bottom: 1px; vertical-align: bottom; width: 4.72%;">&#160;</td>
          <td style="border-bottom: 1px solid; vertical-align: top; width: 46.74%;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">80127</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.54%; vertical-align: top;">
            <div style="text-align: center; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 4.72%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46.74%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">(720) 981-1185</div>
    <div style="text-align: center; font-size: 8pt;">(Registrant&#8217;s Telephone Number, including Area Code)</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="za6ced4e4307342aa80b6ca4f25aa7e86">

        <tr>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
          <td style="width: 33.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="text-align: justify; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt;">Title of Each Class</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="font-size: 8pt;">Trading Symbol(s)</div>
          </td>
          <td style="width: 33.32%; vertical-align: top;">
            <div style="font-size: 8pt;">Name of Each Exchange on Which Registered</div>
          </td>
        </tr>
        <tr>
          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 33.34%;">&#160;</td>
          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 33.34%;">&#160;</td>
          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 33.32%;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="text-align: justify; text-indent: -7.2pt; margin-left: 7.2pt; font-size: 8pt; font-weight: bold;">Common Shares without par value</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div style="text-align: justify; font-size: 8pt; font-weight: bold;">VGZ</div>
          </td>
          <td style="width: 33.32%; vertical-align: top;">
            <div style="text-align: justify; font-size: 8pt; font-weight: bold;">NYSE American</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">SECURITIES REGISTERED PURSUANT TO SECTION 12(g) OF THE ACT:&#160;&#160;<font style="font-weight: bold;">None</font></div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.&#160;&#160;Yes &#9744; No &#8999;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.&#160;&#160;Yes &#9744; <font style="font-family: Wingdings;"></font>No &#8999;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Indicate by checkmark whether the registrant (1)&#160;&#160;filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter
      period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&#160;&#160;Yes &#9746;<font style="font-family: Wingdings;"> </font>No &#9723;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167; 229.405 of this chapter) during
      the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&#160;&#160;&#160;&#160;Yes &#9746;<font style="font-family: Wingdings;"> </font>No &#9723;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
      of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221;and "emerging growth company" in Rule 12b-2 of the Exchange Act.</div>
    <div style="text-align: justify; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="za3354c1bca994279875fe90d5254e136">

          <tr>
            <td style="width: 40%; vertical-align: top;">
              <div><font style="font-size: 8pt; font-family: 'Times New Roman',Times,serif;">Large accelerated filer &#160; &#160; &#9744;</font><font style="font-size: 8pt; font-family: 'Times New Roman',Times,serif;"></font></div>
            </td>
            <td style="width: 60%; vertical-align: top;">
              <div style="text-align: justify; font-size: 8pt;">Accelerated filer&#160; &#8999;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 40%; vertical-align: top;">
              <div style="text-align: justify; font-size: 8pt;">Non-accelerated filer&#160; &#160; &#160;&#160; &#9744;</div>
            </td>
            <td style="width: 60%; vertical-align: top;">
              <div style="text-align: justify; font-size: 8pt;">Smaller reporting company&#160; &#8999;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 40%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: top;">
              <div style="text-align: justify; font-size: 8pt;">Emerging growth company&#160; &#9744;</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-align: justify; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
      provided pursuant to Section 13(a) of the Exchange Act.&#160; &#9744;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;"><font style="font-size: 10pt;">If </font>Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).&#160;&#160;Yes&#160;<font style="font-family: Wingdings;">&#9744;&#160; </font>No
      &#8999;</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and
      asked price of such common equity, as of the last business day of the registrant&#8217;s most recently completed second fiscal quarter:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;$68,703,000</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-align: justify; font-size: 8pt;">The number of shares of the Registrant&#8217;s Common Stock outstanding as of February 6, 2019 was 100,268,161</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 8pt;">Documents incorporated by reference:&#160;&#160;To the extent herein specifically referenced in Part III, portions of the Registrant&#8217;s Definitive Proxy Statement on Schedule 14A for the 2019 Annual General
      Meeting of Shareholders are incorporated herein.&#160;&#160;See Part III.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
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    </div>
    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Vista Gold Corp. (the &#8220;Company&#8221;) hereby files this Amendment No. 1 (the &#8220;Amended Report&#8221;) to its annual report on Form 10-K as originally filed with the SEC on February 25, 2019 (the &#8220;Original Report&#8221;) to provide the
      attestation report of Plante &amp; Moran, PLLC, the Company&#8217;s independent registered public accounting firm, dated February 21, 2019, on the the Company&#8217;s internal control over financial reporting (the &#8220;Attestation Report&#8221;), which Attestation Report
      was inadvertently omitted from the Original Report.&#160;&#160; This Amended Report amends &#8220;Item 9A. Controls and Procedures&#8221; solely to provide the Attestation Report and does not otherwise amended or otherwise update any other disclosure contained in Item
      9A.&#160; This Amended Report also contains an updated consent of Plante &amp; Moran, PLLC, related to this Amended Report.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">In addition, pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, as a result of this Form 10-K/A, the Company is refiling the certifications of the Company&#8217;s Chief Executive Officer and Chief
      Financial Officer, required pursuant to Section&#160;302 and Section&#160;906 of the Sarbanes-Oxley Act of 2002, as exhibits 31.1, 31.2, 32.1 and 32.2 to this Form 10-K/A.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Outside of the inclusion of the inadvertently omitted Attestation Report, the updated consent of Plante &amp; Moran, PLLC, and the certifications of the Chief Executive Officer and Chief Financial Officer, this Amended
      Report does not otherwise amend, supplement, update or revise any portion of the Original Report which remains unchanged since the date of its filing. Furthermore, this Amended Report does not change any previously reported financial results, nor
      does it reflect events occurring after the date of the Original Report. Information not affected by this Form 10-K/A remains unchanged and reflects the disclosures made at the time the Original Report was filed. Accordingly, this Form 10-K/A should
      be read in conjunction with the Original Report and the Company&#8217;s other filings with the SEC subsequent to the filing of the Original Report.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">ITEM 9A.&#160;&#160;CONTROLS AND PROCEDURES.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Disclosure Controls and Procedures.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">At the end of the period covered by this annual report on Form&#160;10-K for the fiscal year ended December&#160;31, 2018, an evaluation was carried out under the supervision of and with the participation of our management,
      including the Chief Executive Officer (&#8220;CEO&#8221;) and Chief Financial Officer (&#8220;CFO&#8221;), of the effectiveness of the design and operations of our disclosure controls and procedures (as&#160;defined in Rule&#160;13a-15(e) and Rule&#160;15d-15(e) under the Exchange Act).
      Based on that evaluation, the CEO and the CFO have concluded that as of the end of the period covered by this annual report, our disclosure controls and procedures were effective in ensuring that: (i)&#160;information required to be disclosed by us in
      reports that we file or submit to the SEC under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in applicable rules and forms and (ii)&#160;material information required to be disclosed in our reports
      filed under the Exchange Act is accumulated and communicated to our management, including our CEO and CFO, as appropriate, to allow for accurate and timely decisions regarding required disclosure.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Internal Control over Financial Reporting.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-style: italic; font-weight: bold;">Management&#8217;s Report on Internal Control over Financial Reporting.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Management&#8217;s report on internal control over financial reporting and the attestation report on management&#8217;s assessment are included in &#8220;Item 8 Financial Statements and
      Supplementary Data&#8221; herein.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-style: italic; font-weight: bold;">Attestation Report of the Independent Registered Public Accounting Firm.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Plante &amp; Moran PLLC&#8217;s attestation report on our internal control over financial reporting is set forth as follows:</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">Report of Independent Registered Public Accounting Firm</div>
    <div><br>
    </div>
    <div style="text-align: justify;">To the Stockholders and Board of Directors of Vista Gold Corp.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Opinion on Internal Control over Financial Reporting</div>
    <div><br>
    </div>
    <div style="text-align: justify;">We have audited the internal control over financial reporting as of December 31, 2018 of Vista Gold Corp. (the &#8220;Company&#8221;), based on criteria established in Internal Control-Integrated Framework (2013) issued by the
      Committee of Sponsoring Organizations of the Treadway Commission (the &#8220;COSO framework&#8221;). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2018, based on criteria
      established in the COSO framework.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">We also have audited the accompanying consolidated balance sheet of the Company as of December 31, 2018, the related consolidated statements of income/(loss), comprehensive income/(loss), stockholders' equity, and cash
      flows for&#160; the year then ended, and the related notes (collectively referred to as the &#8220;financial statements&#8221;), in accordance with the standards of the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;). Our report dated February 21,
      2019, expresses an unqualified opinion.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Basis for Opinion</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company's management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting included in the
      accompanying Management&#8217;s Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on the company's internal control over financial reporting based on our audit. We are a public accounting firm registered with
      the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial
      reporting was maintained in all material respects. Our audit of internal control over financial reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and
      testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides
      a reasonable basis for our opinion.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Definition and Limitations of Internal Control over Financial Reporting</div>
    <div><br>
    </div>
    <div style="text-align: justify;">A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
      purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately
      and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted
      accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
      of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk
      that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.</div>
    <div><br>
    </div>
    <div style="text-align: right;">Plante &amp; Moran, PLLC</div>
    <div style="text-align: justify;">Denver, Colorado</div>
    <div style="text-align: justify;">February 21, 2019</div>
    <div style="text-align: justify;">We have served as the Company&#8217;s auditor since 2014.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="text-align: justify;"><font style="font-weight: bold; font-style: italic;">Changes in Internal Controls</font><font style="font-weight: bold;">.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify;">There has been no change in our internal control over financial reporting during the quarter ended December 31, 2018 that has materially affected, or is reasonably likely to materially affect, our internal control over
      financial reporting.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART IV</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">ITEM 15.&#160;&#160;EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Documents Filed as Part of Report</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Exhibits: The exhibits, listed on the accompanying exhibit index that is set forth after the signature page, are filed or furnished as part of this Amended Report on Form
      10-K/A.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of Section&#160;13 or&#160;15(d) of the <font style="font-style: italic;">Securities Exchange Act of 1934</font>, the registrant has duly caused this report to be signed on its
      behalf by the undersigned, thereunto duly authorized.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z116c7aa5395c4a3c889eb1cc6f8ac2a4">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-weight: bold;">VISTA GOLD CORP.</div>
            <div>(Registrant)</div>
            <div> <br>
            </div>
            <div> <br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Dated: August 15, 2019</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>By: <u>/s/ <font style="font-style: italic;">Frederick H. Earnest&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
                </font></u></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>&#160;&#160;&#160;Frederick H. Earnest,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>&#160;&#160;&#160;Chief Executive Officer</div>
            <div>&#160;&#160;&#160;(Principal Executive Officer)</div>
            <div> <br>
            </div>
            <div> <br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Dated: August 15, 2019</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>By: <u>/s/ <font style="font-style: italic;">Douglas Tobler&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
                </font></u></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>&#160;&#160;&#160;Douglas Tobler</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-indent: -7.2pt; margin-left: 7.2pt;">&#160;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>&#160;&#160;&#160;Chief Financial Officer</div>
            <div>&#160;&#160;(Principal Financial and Accounting Officer)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
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    </div>
    <div style="text-align: center; font-weight: bold;">EXHIBIT INDEX</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z07b6d377b2a5403f98ab2baa63e469c9">

        <tr>
          <td rowspan="1" style="width: 15%; vertical-align: top;"><font style="font-weight: bold;"><u>&#160;Exhibit No.</u></font><br>
          </td>
          <td rowspan="1" style="width: 85%; vertical-align: top;"><font style="font-weight: bold;"><u>Description</u></font> <br>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">23</div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">Consent of Independent Registered Public Accounting Firm</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">31.1</div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">Certification by Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">31.2</div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">Certification by Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">32.1</div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">Certification by Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">32.2</div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="margin-left: 3.6pt;">Certification by Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</div>
          </td>
        </tr>

    </table>
    <br>
  </div>
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<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>ex23.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Dorsey & Whitney LLP
         Document created using EDGARfilings PROfile 6.0.0.0
         Copyright 1995 - 2019 Broadridge -->
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  <div>
    <div style="text-align: right; font-weight: bold;">Exhibit 23</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div style="margin-bottom: 6pt;"><br>
    </div>
    <div style="text-align: justify; margin-bottom: 6pt;">We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-218979) and in the Registration Statements on Form S-8 (Nos. 333-225031, 333-134767,
      333-153019, 333-191505) of Vista Gold Corp. (the "Company") of our report dated February 21, 2019 relating to the effectiveness of internal control over financial reporting for the fiscal year ended December 31, 2018, which appears in this Amendment
      No. 1 to the Company&#8217;s annual report on Form 10-K.</div>
    <div style="margin-bottom: 6pt;"><br>
    </div>
    <div style="margin-bottom: 6pt;"><br>
    </div>
    <div style="text-align: justify; margin-bottom: 6pt;">Plante &amp; Moran, PLLC<br>
      Denver, CO<br>
      August 15, 2019</div>
    <div><br>
    </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>ex31_1.htm
<DESCRIPTION>CEO CERTIFICATION
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Dorsey & Whitney LLP
         Document created using EDGARfilings PROfile 6.0.0.0
         Copyright 1995 - 2019 Broadridge -->
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  <div>
    <div style="text-align: right; font-weight: bold;">Exhibit&#160;31.1</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">CERTIFICATION</div>
    <div>&#160;</div>
    <div style="text-align: justify;">I, Frederick H. Earnest, certify that:</div>
    <div>&#160;</div>
    <div style="text-align: justify;">1.&#160;&#160;I have reviewed this annual report on Form&#160;10-K/A of Vista Gold Corp.;</div>
    <div>&#160;</div>
    <div style="text-align: justify;">2.&#160;&#160;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
      statements were made, not misleading with respect to the period covered by this&#160;report;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">3.&#160;&#160;[Omitted]</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">4.&#160;&#160;The registrant&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as&#160;defined in Exchange Act Rules&#160;13a-15(e) and&#160;15d-15(e)) and internal control
      over financial reporting (as&#160;defined in Exchange Act Rules&#160;13a-15(f) and&#160;15d-15(f)) for the registrant and&#160;have:</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
      relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being&#160;prepared;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
      assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(c) Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
      controls and procedures, as of the end of the period covered by this report based on such evaluation;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(d) Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter
      (the&#160;registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">5.&#160;&#160;The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the
      registrant&#8217;s board of directors (or&#160;persons performing the equivalent functions):</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect
      the registrant&#8217;s ability to record, process, summarize and report financial information;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 35.78%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 64.22%; vertical-align: top;">
            <div>&#160;</div>
            <div>&#160;</div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.78%; vertical-align: top;">
            <div style="text-indent: -18pt; margin-left: 18pt;">Dated: August 15, 2019</div>
          </td>
          <td style="width: 64.22%; vertical-align: top;">
            <div><u>/s/ <font style="font-style: italic;">Frederick H. Earnest</font> &#160; &#160; &#160; &#160; &#160; &#160;</u> <br>
            </div>
            <div>Frederick H. Earnest,</div>
            <div>Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>ex31_2.htm
<DESCRIPTION>CFO CERTIFICATION
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Dorsey & Whitney LLP
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         Copyright 1995 - 2019 Broadridge -->
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  <div>
    <div style="text-align: right; font-weight: bold;">Exhibit&#160;31.2</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">CERTIFICATION</div>
    <div>&#160;</div>
    <div style="text-align: justify;">I, Douglas Tobler, certify that:</div>
    <div>&#160;</div>
    <div style="text-align: justify;">1.&#160;&#160;I have reviewed this annual report on Form&#160;10-K/A of Vista Gold Corp.;</div>
    <div>&#160;</div>
    <div style="text-align: justify;">2.&#160;&#160;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such
      statements were made, not misleading with respect to the period covered by this&#160;report;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">3.&#160;&#160;[Omitted]</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">4.&#160;&#160;The registrant&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as&#160;defined in Exchange Act Rules&#160;13a-15(e) and&#160;15d-15(e)) and internal control
      over financial reporting (as&#160;defined in Exchange Act Rules&#160;13a-15(f) and&#160;15d-15(f)) for the registrant and&#160;have:</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
      relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being&#160;prepared;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
      assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(c) Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
      controls and procedures, as of the end of the period covered by this report based on such evaluation;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(d) Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter
      (the&#160;registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">5.&#160;&#160;The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the
      registrant&#8217;s board of directors (or&#160;persons performing the equivalent functions):</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect
      the registrant&#8217;s ability to record, process, summarize and report financial information;&#160;and</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 35.8%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</div>
          </td>
          <td style="width: 64.2%; vertical-align: top;">
            <div>&#160;</div>
            <div>&#160;</div>
            <div>&#160;</div>
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            <div>Douglas Tobler,</div>
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<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>5
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<DESCRIPTION>CEO CERTIFICATION
<TEXT>
<html>
  <head>
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    <div style="text-align: right; font-weight: bold;">Exhibit&#160;32.1</div>
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    <div style="text-align: center; font-weight: bold;">STATEMENT PURSUANT TO</div>
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    <div style="text-align: center; font-weight: bold;">SECTION&#160;906 OF THE SARBANES-OXLEY ACT OF&#160;2002</div>
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    <div style="text-align: justify;">In connection with the annual report of Vista Gold Corp. (the&#160;&#8220;Corporation&#8221;) on Form&#160;10-K/A for the period ended December&#160;31, 2018, as filed with the Securities and Exchange Commission on the date hereof
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    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Corporation.</div>
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            <div style="text-indent: -18pt; margin-left: 18pt;">Dated: August 15, 2019</div>
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            <div><u>/s/ <font style="font-style: italic;">Frederick H. Earnest&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></u> <br>
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<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>6
<FILENAME>ex32_2.htm
<DESCRIPTION>CFO CERTIFICATION
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Dorsey & Whitney LLP
         Document created using EDGARfilings PROfile 6.0.0.0
         Copyright 1995 - 2019 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
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    <div style="text-align: right; font-weight: bold;">Exhibit&#160;32.2</div>
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    <div style="text-align: center; font-weight: bold;">STATEMENT PURSUANT TO</div>
    <div style="text-align: center; font-weight: bold;">18&#160;U.S.C. SECTION&#160;1350,</div>
    <div style="text-align: center; font-weight: bold;">AS ADOPTED PURSUANT TO</div>
    <div style="text-align: center; font-weight: bold;">SECTION&#160;906 OF THE SARBANES-OXLEY ACT OF&#160;2002</div>
    <div>&#160;</div>
    <div style="text-align: justify;">In connection with the annual report of Vista Gold Corp. (the&#160;&#8220;Corporation&#8221;) on Form&#160;10-K/A for the period ended December&#160;31, 2018, as filed with the Securities and Exchange Commission on the date hereof
      (the&#160;&#8220;Report&#8221;), the undersigned officer of the Corporation does hereby certify, pursuant to 18&#160;U.S.C. Section&#160;1350, as adopted pursuant to Section&#160;906 of the Sarbanes-Oxley Act of 2002,&#160;that:</div>
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    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 54pt;">(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Corporation.</div>
    <div style="text-align: justify;">&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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        <tr>
          <td style="width: 35.8%; vertical-align: top;">
            <div style="text-indent: -18pt; margin-left: 18pt;">Dated: August 15, 2019</div>
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          <td style="width: 64.2%; vertical-align: top;">
            <div><u>/s/ <font style="font-style: italic;">Douglas Tobler&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></u> <br>
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            <div>Douglas Tobler,</div>
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    <div style="font-size: 12pt;">&#160;</div>
    <div style="text-align: justify;">A signed original of this written statement required by Section&#160;906&#160;has been provided to the Corporation and will be retained by the Corporation and furnished to the Securities and Exchange Commission or its staff
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