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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON , D.C. 20549 X ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31 , 2020 or Nevada ( State or other jurisdiction of incorporation or organization ) FORM 10 - K TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001-35200 Securities Registered pursuant to Section 12 ( b ) of the Act : Title of each Class Common Stock Large accelerated filer Non - accelerated filer COMSTOCK MINING COMSTOCK MINING INC . ( Exact name of registrant as specified in its charter ) 117 American Flat Road Virginia City , NV 89440 ( 775 ) 847-5272 ( Address , including zip code , and telephone number , including area code , of registrant's principal executive offices ) Trading Symbol ( s ) LODE 65-0955118 ( I.R.S. Employer Identification No. ) Name of Each Exchange on Which Registered NYSE American Securities Registered pursuant to Section 12 ( g ) of the Act : None Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . Yes " No ý Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15 ( d ) of the Act . Yes " No ý Indicate by check mark whether the registrant ( 1 ) has 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 . Yes ý No " 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 during the preceding 12 months ( or for such shorter period that the registrant was required to submit such files ) . Yes ý No 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 " large accelerated filer , " " accelerated filer , " " smaller reporting company , " and " emerging growth company " in Rule 12b - 2 of the Exchange Act . Accelerated filer X Smaller reporting company 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 . " Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404 ( b ) of the Sarbanes - Oxley Act ( 15 U.S.C. 7262 ( b ) ) by the registered public accounting firm that prepared or issued its audit report . Indicate by check mark whether the registrant is a shell company ( as defined in Rule 12b - 2 of the Exchange Act ) . Yes No ý The aggregate market value of the 25,399,379 shares of voting stock held by non - affiliates of the registrant based on the closing price on the NYSE American on June 30 , 2020 was $ 24,126,870 . The number of shares outstanding of Common Stock , $ .000666 par value per share , on March 5 , 2021 was 42,455,515 . DOCUMENTS INCORPORATED BY REFERENCE Emerging growth company