U.S. GOLD CORP. (USAU) – Company response
2026-02-23 · Re: · Accession 0001493152-26-007703 · Awaiting / response not in dataset
Oil, Gas & Mining (S-K 1200/1300)Exhibits, Certifications & Signatures
2026-02-23 · · Comment 1 · and Properties, page 8 Awaiting / response not in dataset
Staff comment: Please disclose the commodity prices, cut-off grades, point of reference, and metallurgical recovery factors utilized in compiling your reserve estimates, along with the mineral reserve table on page 13, to comply with Item 1304(d)(1) of Regulation S-K. The Company acknowledges the Staff’s comment and proposes to revise its future disclosure to include the commodity prices, cut-off grades, point of reference, and metallurgical recovery factors utilized in compiling is reserve estimates, along with the mineral reserve table to comply with Item 1304(d)(1) of Regulation S-K. The revised version of the original disclosures shown on pages 12 to 13 of the Form 10-K showing the additional… letter →
2026-02-23 · · Comment 2 · Degrees Agreed to revise
Staff comment: Please expand your disclosures to include a comparison of your estimates of mineral resources and your estimates of mineral reserves as of the end of the two most recent fiscal years, to include the percentages of change and an explanation for each type of change specified in Item 1304(e)(3) and (4) of Regulation S-K. letter →
Company response: #2 The Company acknowledges the Staff’s comment and proposes to expand its future disclosures to include a comparison of the Company’s estimates of mineral resources and estimates of mineral reserves as of the end of the two most recent fiscal years to include the percentages of change and an explanation for each type of change specified in Item 1304(e)(3) and (4) of Regulation S-K. The revised disclosure showing the additional information is set forth below. The Company proposes to include this additional level of detail in its disclosure in future filings, beginning with its Annual Report on Form 10-K for the fiscal year ending April 30, 2026. Variances between the Mineral Resources… response letter →
Full letter on EDGAR → · Filing index · All U.S. GOLD CORP. (USAU) correspondence
Oil, Gas & Mining (S-K 1200/1300) – what to check: Confirm reserve/resource disclosures meet S-K 1200/1300 including QP reports and assumptions.
Exhibits, Certifications & Signatures – what to check:
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