njmc_corresp
Idaho Strategic Resources, Inc.
201 N. 3rd
Street
Coeur d’Alene, Idaho 83814
May 13,
2022
VIA EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Idaho Strategic
Resources, Inc.
Registration
Statement on Form S-3
Filed
May 4, 2022
(As
amended May 12, 2022)
File
No. 333-264647
Ladies
and Gentlemen:
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
“Company”) hereby requests acceleration of
effectiveness of the above referenced Registration Statement so
that it will become effective at 4:30 p.m. ET on Tuesday, May 17,
2022, or as soon as thereafter possible.
The
Company authorizes Lukas D. O’Dowd of Lyons O’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’Dowd at (208) 714-0487 as soon as the Registration
Statement has been declared effective.
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Very
truly yours,
IDAHO
STRATEGIC RESOURCES, INC.
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By:
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/s/
John
Swallow
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John
Swallow,
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President and Chief
Executive Officer
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Cc:
Lyons O’Dowd, PLLC