Comstock Mining Inc. (Comstock) is a gold and silver mining company. The Company is engaged in the acquisition, development and exploration of mining properties. The Company has contiguous property in the Comstock and Silver City mining districts. The Company's Comstock District is located within the western portion of the Basin and Range Province of Nevada, between Reno and Carson City. Its Lucerne Resource area is located in Storey County, Nevada, approximately three miles south of Virginia City and 30 miles Southeast of Reno. Its Dayton Resource area is located in Lyon County, Nevada, approximately six miles south of Virginia City. The Company's projects include Comstock Mine Project and The Como Project. The Company has two operating segments: mining and hospitality. Its mining segment consists of all activities and expenditures associated with mining. Its hospitality segment consist of hotel rooms, cottages, restaurant, bar and other services provided by Gold Hill Hotel.