USAS Americas Gold and Silver Corporation

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

AMERICAS GOLD AND SILVER CORPORATION

(Exact name of registrant as specified in its charter)

Canada	001-37982	Not applicable
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

145 King Street West, Suite 2870 Toronto Ontario, Canada	M5H 1J8
(Address of principal executive offices)	(Zip Code)

Darren Blasutti

(416) 848-9503

(Name and telephone number, including area code, of person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☐          Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, ______________.

☒          Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

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SECTION 1 - CONFLICT MINERALS DISCLOSURE

Item 1.01 - Conflict Minerals Disclosure and Report

Not applicable

Item 1.02 - Exhibit

Not applicable

SECTION 2 - RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

Americas Gold and Silver Corporation (the "Company") is subject to Canada's Extractive Sector Transparency Measures Act ("ESTMA"). The Company is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2023 to satisfy the requirements of Item 2.01. The Company's ESTMA report is available on the Company's website at https://americas-gold.com/site/assets/files/5874/estma_2023.pdf or on the Government of Canada's website at https://natural-resources.canada.ca/our-natural-resources/minerals-mining/services-for-the-mining-industry/extractive-sector-transparency-measures-act/links-estma-reports/18198. The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD. 

SECTION 3 - EXHIBITS

Item 3.01. Exhibits

The following exhibit is filed as part of this report.

Exhibit Number		Description
2.01		Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2023

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned.

AMERICAS GOLD AND SILVER CORPORATION
By:	/s/Darren Blasutti		September 25, 2024
	Darren Blasutti		(Date)
	President and Chief Executive Officer

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Exhibit 2.01

Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	Americas Gold and Silver Corporation
Reporting Year	From	01-01-23	To:	31-12-23	Date submitted	29-05-24
Reporting Entity ESTMA Identification Number	E272943		Original Submission    Amended Report
Other Subsidiaries Included (optional field)
Not Consolidated
Not Substituted
Attestation by Reporting Entity
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.
Full Name of Director or Officer of Reporting Entity	Bradley R. Kipp				Date	29-05-24
Position Title	Director

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	01-01-23	To:	31-12-23
Reporting Entity Name	Americas Gold and Silver Corporation					Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E272943
Subsidiary Reporting Entities (if necessary)
Payments by Payee
Country	Payee Name1	Departments, Agency, etc… within Payee that Received Payments2	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid to Payee	Notes34
Mexico	Government of Mexico	Secretariat of Economy	$4,342,911		$418,209					$4,761,120	Mining Concessions and Taxes
Mexico	Ejido San Felipe				$124,952					$124,952	Right-Of-Way Easement
Mexico	Ejido San Jose de las Bocas				$134,861					$134,861	Right-Of-Way Easement
United States of America	Shoshone County	Shoshone County Tax Collector	$346,297							$346,297	Property Taxes
United States of America	Pershing County	Pershing County Treasurer	$855,261							$855,261	Property Taxes
United States of America	Pension Benefit Guaranty Corporation				$457,598					$457,598	Pension Benefit Guarantee
United States of America	State of Nevada	Nevada Division of Environmental Protection			$115,500					$115,500	Environmental Permits and Fees
United States of America	Government of United States of America	Department of the Treasury			$298,965					$298,965	PPP Loan Repayment
United States of America	Government of United States of America	U.S. Department of Interior			$180,187					$180,187	Mining Claims
United States of America	Government of United States of America	Bureau of Land Management			$293,704					$293,704	Mining Claims
Additional Notes:	All amounts reported in Canadian dollars ("CAD") coverted from the Company's reporting currency of U.S. dollars ("USD") at average USD/CAD exchange rate of approximately 1.35. Amounts paid in Mexican pesos ("MXN") are coverted to CAD at average MXN/CAD exchange rate of approximately 0.0762.

¹ Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z).

² Optional field.

³ When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.

⁴ Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	01-01-23	To:	31-12-23
Reporting Entity Name	Americas Gold and Silver Corporation					Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E272943
Subsidiary Reporting Entities (if necessary)
Payments by Project
Country	Project Name1	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes23
Mexico	Cosalá Operations	$4,342,911		$678,022					$5,020,933
United States of America	Relief Canyon	$855,261		$409,204					$1,264,465
United States of America	Galena Complex	$346,297		$879,078					$1,225,375
United States of America	Drumlummon			$57,672					$57,672
Additional Notes3:	All amounts reported in Canadian dollars ("CAD") coverted from the Company's reporting currency of U.S. dollars ("USD") at average USD/CAD exchange rate of approximately 1.35. Amounts paid in Mexican pesos ("MXN") are coverted to CAD at average MXN/CAD exchange rate of approximately 0.0762.

¹ Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table.

² When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.

³ Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency

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v3.24.3

Document Information	12 Months Ended
	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001286973
Registrant Name	Americas Gold & Silver Corp
Period End Date	Dec. 31, 2023
Reporting Currency	CAD

v3.24.3

Payments, by Category - CAD ($)	Taxes	Fees	Total Payments
Total	$ 5,544,469	$ 2,023,976	$ 7,568,445

v3.24.3

Payments, by Project - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Fees	Total Payments
Total	$ 5,544,469	$ 2,023,976	$ 7,568,445
Cosala Operations
Total	4,342,911	678,022	5,020,933
Drumlummon
Total		57,672	57,672
Galena Complex
Total	346,297	879,078	1,225,375
Relief Canyon
Total	$ 855,261	$ 409,204	$ 1,264,465

v3.24.3

Payments, by Government - 12 months ended Dec. 31, 2023 - CAD ($)	Taxes	Fees	Total Payments
Total	$ 5,544,469	$ 2,023,976	$ 7,568,445
MEXICO
Total	4,342,911	678,022	5,020,933
MEXICO | Ejido San Felipe
Total		124,952	124,952
MEXICO | Ejido San Jose de las Bocas
Total		134,861	134,861
MEXICO | Government of Mexico Secretariat of Economy
Total	4,342,911	418,209	4,761,120
UNITED STATES
Total	1,201,558	1,345,954	2,547,512
UNITED STATES | Government of United States of America Bureau of Land Management
Total		293,704	293,704
UNITED STATES | Government of United States of America Department of the Treasury
Total		298,965	298,965
UNITED STATES | Government of United States of America US Department of Interior
Total		180,187	180,187
UNITED STATES | Nevada Division of Environmental Protection
Total		115,500	115,500
UNITED STATES | Pension Benefit Guaranty Corporation
Total		$ 457,598	457,598
UNITED STATES | Pershing County Treasurer
Total	855,261		855,261
UNITED STATES | Shoshone County Tax Collector
Total	$ 346,297		$ 346,297

v3.24.3

Payments, Details - 12 months ended Dec. 31, 2023 - CAD ($)	Amount	Type	Country	Subnat. Juris.	Govt.	Project	Resource
#: 1
	$ 4,342,911	Taxes	MEXICO		Government of Mexico Secretariat of Economy		Gold and Silver
#: 2
	418,209	Fees	MEXICO		Government of Mexico Secretariat of Economy		Gold and Silver
#: 3
	124,952	Fees	MEXICO		Ejido San Felipe		Gold and Silver
#: 4
	134,861	Fees	MEXICO		Ejido San Jose de las Bocas		Gold and Silver
#: 5
	346,297	Taxes	UNITED STATES		Shoshone County Tax Collector		Gold and Silver
#: 6
	855,261	Taxes	UNITED STATES		Pershing County Treasurer		Gold and Silver
#: 7
	457,598	Fees	UNITED STATES		Pension Benefit Guaranty Corporation		Gold and Silver
#: 8
	115,500	Fees	UNITED STATES	NEVADA	Nevada Division of Environmental Protection		Gold and Silver
#: 9
	298,965	Fees	UNITED STATES		Government of United States of America Department of the Treasury		Gold and Silver
#: 10
	180,187	Fees	UNITED STATES		Government of United States of America US Department of Interior		Gold and Silver
#: 11
	293,704	Fees	UNITED STATES		Government of United States of America Bureau of Land Management		Gold and Silver
#: 12
	4,342,911	Taxes	MEXICO			Cosala Operations	Gold and Silver
#: 13
	678,022	Fees	MEXICO			Cosala Operations	Gold and Silver
#: 14
	855,261	Taxes	UNITED STATES			Relief Canyon	Gold and Silver
#: 15
	409,204	Fees	UNITED STATES			Relief Canyon	Gold and Silver
#: 16
	346,297	Taxes	UNITED STATES			Galena Complex	Gold and Silver
#: 17
	879,078	Fees	UNITED STATES			Galena Complex	Gold and Silver
#: 18
	$ 57,672	Fees	UNITED STATES			Drumlummon	Gold and Silver

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