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8-K - CHANGE IN AUDITOR - Fortitude Gold Corpform8k401newauditor3-21.txt





                                                            Plante & Moran, PLLC
                                                                       Suite 600
                                                            8181 E. Tufts Avenue
                                                                Denver, CO 80237
                                                               Tel: 303.740.9400
                                                               Fax: 303.740.9009
                                                                 Plantemoran.com


                                 March 29, 2021


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Commissioners:

We have  read the  statements  made by  Fortitude  Gold  Corporation  and are in
agreement  with the  statements  contained  in Item  4.01(a)  therein,  which we
understand was filed with the Securities  and Exchange  Commission,  pursuant to
Item 4.01 of Form 8-K of Fortitude  Gold  Corporation  dated March 25, 2021.  We
have no basis to agree or  disagree  with  other  statements  of the  registrant
contained therein.

                                                Very truly yours,

                                                /s/ Plante & Moran, PLLC

                                                Plante & Moran, PLLC
                                                Denver, Colorado