-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 jjzABqaGRKtH4G7mdGpo2g==

<SEC-DOCUMENT>0001144204-10-056061.txt : 20101028
<SEC-HEADER>0001144204-10-056061.hdr.sgml : 20101028
<ACCEPTANCE-DATETIME>20101028151443
ACCESSION NUMBER:		0001144204-10-056061
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20101028
DATE AS OF CHANGE:		20101028
EFFECTIVENESS DATE:		20101028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Comstock Mining Inc.
		CENTRAL INDEX KEY:			0001120970
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				650955118
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-149708
		FILM NUMBER:		101147818

	BUSINESS ADDRESS:	
		STREET 1:		1200 AMERICAN FLAT ROAD
		CITY:			GOLD HILL,
		STATE:			NV
		ZIP:			89440
		BUSINESS PHONE:		480-505-4040

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 1118
		CITY:			VIRGINIA CITY,
		STATE:			NV
		ZIP:			85255

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDSPRING INC
		DATE OF NAME CHANGE:	20040730

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDSPRING
		DATE OF NAME CHANGE:	20030821

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STARTCALL COM INC
		DATE OF NAME CHANGE:	20010305
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001120970</cik>
        <entityName>Comstock Mining Inc.</entityName>
        <issuerAddress>
            <street1>1200 AMERICAN FLAT ROAD</street1>
            <city>VIRGINIA CITY</city>
            <stateOrCountry>NV</stateOrCountry>
            <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
            <zipCode>89440</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>775-847-5272</issuerPhoneNumber>
        <jurisdictionOfInc>NEVADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>GOLDSPRING, INC.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>GOLDSPRING INC</previousName>
            <previousName>GOLDSPRING</previousName>
            <previousName>STARTCALL COM INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>WILLIAM</firstName>
                <middleName>JOHN</middleName>
                <lastName>NANCE</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1200 AMERICAN FLAT ROAD</street1>
                <city>VIRGINIA CITY</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ROBERT</firstName>
                <middleName>THOMAS</middleName>
                <lastName>FABER</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1200 AMERICAN FLAT ROAD</street1>
                <city>VIRGINIA CITY</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>SCOTT</firstName>
                <middleName>HARLAN</middleName>
                <lastName>JOLCOVER</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1200 AMERICAN FLAT ROAD</street1>
                <city>VIRGINIA CITY</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ROBERT</firstName>
                <lastName>RESEIGH</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1200 AMERICAN FLAT ROAD</street1>
                <city>VIRGINIA CITY</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>CORRADO</firstName>
                <lastName>DEGASPERIS</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1200 AMERICAN FLAT ROAD</street1>
                <city>VIRGINIA CITY</city>
                <stateOrCountry>NV</stateOrCountry>
                <stateOrCountryDescription>NEVADA</stateOrCountryDescription>
                <zipCode>89440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Other Investment Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>$1 - $5,000,000</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001144204-10-055887</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-10-20</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>MOELIS &amp; COMPANY LLC</recipientName>
                <recipientCRDNumber>145115</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>344 PARK AVENUE</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10022</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                    <description>NEW YORK</description>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>MERRIMAN CAPITAL INC.</recipientName>
                <recipientCRDNumber>18296</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>135 EAST 57TH STREET</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10022</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                    <description>NEW YORK</description>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>GLOBAL HUNTER SECURITIES, LLC</recipientName>
                <recipientCRDNumber>123003</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>777 THIRD AVENUE</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10017</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                    <description>NEW YORK</description>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>LEGEND MERCHANT GROUP, INC.</recipientName>
                <recipientCRDNumber>5155</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>201 MISSION STREET</street1>
                    <city>SAN FRANCISCO</city>
                    <stateOrCountry>CA</stateOrCountry>
                    <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                    <zipCode>94105</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>RODMAN AND RENSHAW LLC</recipientName>
                <recipientCRDNumber>16415</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>1251 AVENUE OF THE AMERICAS</street1>
                    <city>NEW YORK</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10020</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                    <description>NEW YORK</description>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>ANDERSON &amp; STRUDWICK, INC.</recipientName>
                <recipientCRDNumber>48</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>707 EAST MAIN STREET</street1>
                    <city>RICHMOND</city>
                    <stateOrCountry>VA</stateOrCountry>
                    <stateOrCountryDescription>VIRGINIA</stateOrCountryDescription>
                    <zipCode>23219</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>VA</state>
                    <description>VIRGINIA</description>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>65144705</totalOfferingAmount>
            <totalAmountSold>65144705</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>The Company sold $35,750,000 of Series B Preferred Convertible shares and exchanged 29,395 Series A Preferred Convertible shares for $29,394,705 of senior debt and related unpaid interest, totaling $65,144,705.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>157</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>2314500</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Comstock Mining Inc.</issuerName>
                <signatureName>/s/ Corrado De Gasperis</signatureName>
                <nameOfSigner>CORRADO DEGASPERIS</nameOfSigner>
                <signatureTitle>CHIEF EXECUTIVE OFFICER</signatureTitle>
                <signatureDate>2010-10-28</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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